Item 3b, example

An Australian parent company manufactures trading stock and sells it to a foreign subsidiary for resale. The Australian parent develops a new product, which requires considerable training of the foreign subsidiary's staff to on-sell it.

The Australian parent provides this training, but does not charge the subsidiary. The Australian company should print Y for yes at C.

Similarly, the answer yes at C would also be required where an Australian company owned a trademark that it allowed an international party to use without payment

    Last modified: 21 Feb 2012QC 25356