Show at C the amount of attributed foreign income from controlled foreign entities in unlisted countries (excluding section 404 countries).
Unlisted countries are countries not listed in Part 1 of Schedule 10 to the ITR 1936.
Show also at C the amount of income attributed from a transferor trust if the amount has not been included at:
- A Listed country, or
- B Section 404 country.
For more information on the exemptions and calculation of the amounts to be reported at:
- A, B, or C, see the Foreign income return form guide 2010-2011.