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C Attributed foreign income – unlisted country

Last updated 12 February 2019

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
  • B Section 404 country.

Find out more

For more information about the exemptions and calculation of the amounts to be reported at A, B, or C, see the Foreign income return form guide 2014–15.

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