Foreign source income

D Was the amount of foreign tax credits paid or carried forward greater than $100,000?
or
Was the amount of assessable foreign income greater than $500,000?

Print X in the appropriate box.

Assessable foreign income is all income sourced from overseas, and includes interest, dividends, attributable income through the controlled foreign company (CFC) and foreign investment fund (FIF) regimes, and foreign-sourced capital gains.

For more information on attributable income, see the:

• Foreign income return form guide, and
• Foreign investment funds guide.

For more information on foreign sourced capital gains, see the:

• Foreign income return form guide, and
• Guide to capital gains tax 2008.

E Transactions with specified countries

Print X in the appropriate box.

Did the fund directly or indirectly send to, or receive from, one of the countries listed in table 10, any funds or property from, any of the countries listed in table 10? This includes sending or receiving the funds or property indirectly - for example, through another entity or country.

or

Does the fund have the ability to control the disposition of any funds, property, investments or any other assets located in any of the countries listed in table 10?

This includes:

• funds or assets that may be located elsewhere but are controlled or managed from one of the countries listed in table10 below, and
• where you have an expectation that you are able to control the disposition of the funds or assets or you can control the disposition indirectly - for example, through associates.

Table 10: Listed countries

Andorra	Cook Islands	Liechtenstein	Samoa
Anguilla	Cyprus	Malta	San Marino
Antigua and Barbuda	Dominica	Marshall Islands	Seychelles
Aruba	Gibraltar	Mauritius	St Kitts and Nevis
Bahamas	Grenada	Monaco	St Lucia
Bahrain	Guernsey	Montserrat	St Vincent and the Grenadines
Belize	Isle of Man	Nauru	Turks and Caicos Islands
Bermuda	Jersey	Netherlands Antilles	US Virgin Islands
British Virgin Islands	Iabuan in Malaysia	Niue	Vanuatu
Cayman Islands	Liberia	Panama	-

You are not required to lodge a schedule if you have answered Yes to this question.