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Schedule 25A instructions 2010

For use by companies, trusts, partnerships and funds to assist with completion of 2010 tax returns. NAT 2639-6.2010

Last updated 2 June 2010

Includes where to show foreign branch non-assessable, non-exempt income and lists new exemption and country codes for foreign locations.

About these instructions

Schedule 25A instructions 2010 will help you complete Schedule 25A 2010 (NAT 1125).

These instructions include information about:

  • related-party international dealings
  • permanent establishments
  • foreign branch non-assessable non-exempt income
  • country codes for foreign locations
  • pricing methods.

A worked example at appendix 5 shows how a hypothetical Australian resident company would complete the schedule.

When we refer to 'you', 'your business' or 'taxpayer' in these instructions, we are referring either to you as a business entity - for example, a company, trust, partnership or superannuation fund - that conducts a business, or to you as the tax agent or public officer responsible for completing the schedule.

This publication is not a guide to income tax law. Please get help from the ATO or a recognised tax adviser if you feel that this publication does not fully cover your circumstances.

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To find out how to get a publication referred to in these instructions and for information about our other services, see More information.