We have updated the International dealings schedule 2026 by removing the transitional reporting rule for the 2024–5 year in respect of:
- short form local file restructure disclosures not made at or before the time of lodging the tax return (for question 17, question 49 and question 53).
- early balancers and the debt deduction creation rules section (for questions 54 to 58).
Continue to: Instructions to complete the international dealings schedule