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International dealings schedule instructions 2012

Use these instructions to help you complete the International dealings schedule 2014 (NAT 73345).

Last updated 7 August 2014

About these instructions

Use these instructions to help you complete the International dealings schedule 2012 (NAT 73345). The schedule forms part of your entity's tax return.

This publication is not a guide to income tax law. The examples presented in the instructions only illustrate how the schedule should be completed and should not be relied upon for technical guidance. If you feel that this publication does not fully cover your circumstances, you should get help from us or a recognised tax adviser.

You can also provide feedback on any difficulties you have in completing the questions in the schedule. We will use this information for future versions of the schedule. Provide this feedback by either:

  • emailing the IDS project team at
  • lodging a paper return, including a covering letter with your schedule.

Publications and services

To obtain one of our publications referred to in these instructions or for information about our other services, see More information.

We issue public rulings setting out our policies on the taxation aspects of international related party dealings. It is recommended that if you had any international related party dealings you should be familiar with these rulings. Those public rulings include:

  • TR 92/11 Income tax: application of the Division 13 transfer pricing provisions to loan arrangements and credit balances
  • TR 94/14Income tax: application of Division 13 of Part III (international profit shifting) - some basic concepts underlying the operation of Division 13 and some circumstances in which section 136AD will be applied
  • TR 97/20Income tax: arm's length transfer pricing methodologies for international dealings
  • TR 98/11Income tax: documentation and practical issues associated with setting and reviewing transfer pricing in international dealings
  • TR 1999/1Income tax: international transfer pricing for intra-group services
  • TR 2004/1Income tax: international transfer pricing - cost contribution arrangements
  • TR 2010/7Income tax: the interaction of Division 820 of the Income Tax Assessment Act 1997 and the transfer pricing provisions
  • TR 2011/1Income tax: application of transfer pricing provisions to business restructuring by multinational enterprises.
Further Information

For more information

  • visit International tax essentials for businesses
  • refer to Organisation for Economic Co-operation and Development (OECD) Transfer pricing guidelines for multinational enterprises and tax administrations - 2010. You can purchase a copy of this publication by visiting the OECD bookshop website at
End of further information