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