Complete section B
You must complete section B if you have an overseas branch or a direct or indirect interest in a foreign trust, foreign company, controlled foreign entity or are subject to the transferor trust rules.
The requirement to complete section B should correspond with the need to answer yes to any of the following:
- Z at item 24 of the company tax return 2011
- S at item 22 of the partnership tax return 2011
- S at item 22 of the trust tax return 2011
- C at item 17 of the fund income tax return 2011.
If section B is required, item 11 and items 13 to 18 (which are all yes and no questions) must all be answered. Leave other items blank if they do not apply.
For the purposes of section B: