Where the appropriate information is reported in the tax return you must complete an International dealings schedule - financial services 2011 (NAT 73345). The schedule is available for completion only as a paper schedule.
The schedule should be completed only by entities that are:
- a foreign bank,
- a foreign bank branch,
- general or life insurance entity, or
- financial service providers (except superannuation funds) who reported an annual turnover of $250 million or more on their current year's tax return.
For more information, see the International dealings schedule - financial services instructions 2011.