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Overseas transactions, interests or thin capitalisation

Last updated 15 February 2022

These items must be answered even if you do not have any overseas transactions or interests.

In this section:

Agents for non-residents

If a tax return that includes income or deductions from only the activities listed in table 8 is lodged in accordance with the following sections of the ITAA 1936 and does not include income or deductions from any other source, print X in the No box at X item 26, Y item 27 and Z item 28. Do not complete an International dealings schedule 2019.

Table 8: Activities carried out by agents for non-residents

Industry type

Industry code

Section number

Overseas shipping



Agents for non-resident insurer



Agents for non-resident reinsurers



Control of non-resident’s money



Dividends as the only international transactions

If dividends were paid to or received from a related overseas entity and those dividends were the only transactions with related overseas entities, print X in the No boxes at X item 26 and Y item 27 for overseas transactions and do not complete an International dealings schedule 2019. Answer items 2829, and 30 as required.

International dealings schedule

If you need to lodge an International dealings schedule 2019, see the International dealings schedule instructions 2019.

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