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Transactions with specified countries

Last updated 19 July 2023

Instructions to answer the 2 questions relating to transactions you had with specified countries.

The list of specified countries is in Appendix 1 of the International dealings schedule instructions 2023.

Question 1

Did you directly or indirectly send to, or receive from, one of the specified countries, any funds or property?

This includes sending or receiving funds or property indirectly, through another entity or country.

Answer Yes or No as appropriate.

Question 2

Do you have the ability or expectation to control, whether directly or indirectly, the disposition of any funds, property, assets or investments located in, or located elsewhere but controlled or managed from one of the specified countries?

This includes:

  • funds or assets located elsewhere, but controlled or managed from one of the countries listed, and
  • where you have an expectation you are able to control the disposition of the funds or assets, or you have the capacity to control the disposition indirectly, for example, through associates.

Answer Yes or No as appropriate.

Continue to: Key financial information