Use Appendix 12 to find transaction types for which foreign exchange gain returned or foreign exchange loss deducted.
Use the following transaction types for reporting of international related party dealings for which you have returned a foreign exchange gain or deducted a foreign exchange loss shown at item 11g.
The reference in the table to debt interests is to debt interests under Division 974 of the ITAA 1997. For more guidance on what is a debt interest under Division 974, see Guide to the debt and equity tests.
|
Code |
Transaction type |
|---|---|
|
1 |
IRP ordinary borrowings |
|
2 |
IRP ordinary loans |
|
3 |
IRP trade related liabilities |
|
4 |
IRP trade related receivables |
|
5 |
IRP other debt interests issued |
|
6 |
IRP other debt interests acquired |
|
7 |
Other IRP liabilities/payables |
|
8 |
Other IRP assets/receivables |