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  • International dealings schedule

    The International dealings schedule can be lodged electronically with a company, partnership, trust or attribution managed investment trust (AMIT) tax return form.

    Only one International dealings schedule can be attached to a tax return.

    The International dealings schedule replaces Schedule 25A (O) and the Thin Capitalisation schedule (BC) from the 2012 income year.

    Partnership and trust tax returns

    An International dealings schedule must be attached if, in your partnership or trust tax return, you answered yes at either:

    • the question 'Did you have either a direct or indirect interest in a foreign trust?'
    • item 22 Attributed foreign income, label S
    • item 29 Overseas transactions, labels WOor E.

    Attribution managed investment trust (TRTAMI) tax returns

    An International dealings schedule must be attached if, in your AMIT tax return, you have either:

    • answered yes at either of the questions about overseas transactions or thin capitalisation
    • included an amount for overseas interest or royalty expenses.

    Lodge only one International dealings schedule for the TRTAMI, including where you have made an election to treat classes as separate TRTAMI ('elective multi-class TRTAMI').

    Company tax returns

    An International dealings schedule must be attached if, in the company tax return, you have either:

    • an amount at item 6 Calculation of total profit or loss (expenses), label J or U
    • an amount at item 7 Reconciliation to taxable income or loss, label or P
    • answered yes at item 27, label Y
    • answered yes at item 28 Overseas interests, label Z
    • answered yes at item 29 Thin capitalisation, label O.
    Last modified: 31 Oct 2019QC 49409