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How to complete the schedule

Last updated 7 August 2014

We strongly recommend that you read these instructions when completing the International dealings schedule.

If the information requested is not relevant to your circumstances, leave the fields blank.


All amounts within the schedule are in Australian dollars.

The dollar amounts or values asked for in this schedule are to be based on your accounting records, unless a question specifically asks for values based on your income tax records.

Lodgment of the International dealings schedule for the 2012 income year will be accepted on a best efforts basis during this period of transition.

End of attention

We understand that for some taxpayers there may not have been enough time to change your accounting systems to collect all the information required to complete this schedule for the first year. If this is the case, complete as much of this schedule as possible using your current systems and make a best effort to estimate figures where you do not have records of the actual data. Include in a covering letter with your International dealings schedule:

  • what you needed to estimate and for which questions
  • what data you used to make this estimate.

Any feedback you can provide to us on the difficulty or otherwise in completing this schedule would be appreciated and will be considered for future versions of this schedule. For information about the methods of providing feedback, see About these instructions.

Further Information

For the definitions of terms used in this schedule, see Definitions.

When we refer to 'you', 'your business' or 'taxpayer' in these instructions, we are referring either to you as a business entity - for example, a company, trust or partnership that conducts a business, or to you as the tax agent or public officer responsible for completing the schedule.

End of further information