We have updated the International dealings schedule 2025 by:
- Removing question 19a from Section B.
- Updating Section D (thin capitalisation) to reflect the removal of transitional arrangements.
- Updating Section E (financial services entities) in relation to the ceased Offshore Banking Unit regime.
- Adding Section H (Debt deduction creation rules) to reflect the operation of Subdivision 820-EAA of the ITAA 1997 contained in Treasury Laws Amendment (Making Multinationals Pay Their Fair Share - Integrity and Transparency) Act 2024.
Continue to: Instructions to complete the international dealings schedule