ATO logo
Search Suggestion:

Appendix 25: Type of importing payments

Use Appendix 25 to find the type codes for importing payments.

Last updated 2 June 2025

Table: Type codes for importing payments

Code

Type of importing payments

1

Importing payment made under a structured arrangement

2

Importing payment made directly or indirectly to the offshore deducting entity (non-structured arrangement)

3

No importing payments made to the offshore deducting entity

Continue to: Appendix 26: Reason deduction disallowed was less than importing payment

Return to: Appendixes for the IDS


QC104824