International dealings schedule (IDS)

The International dealings schedule 2018 is available in Portable Document Format (PDF).

Section A – International related party dealings

Changes to Section A – International related party dealings
Change	Item	Description
New	13f	R&D and overseas intangibles
New	13f-A	Did you perform research and development for a related party in another country which held intellectual property and you were remunerated on a cost-plus-margin basis?
New	13f-C	Expense paid
New	13f-D	Cost-plus margin received

Section B – Financial arrangements

Changes to Section B – Financial arrangements
Change	Item	Description
New	19a-A	Do you have any arrangements involving hybrid instruments, which are treated as debt for tax purposes in one country but are treated as equity for tax purposes in another country?
New	19a-B	Total hybrid income
New	19a-C	Total hybrid expense

Section C – Interests in foreign entities

Changes to Section C – Interests in foreign entities
Change	Item	Description
New	21	Controlled foreign companies (CFCs) and controlled foreign trusts (CFTs)
Modify	From 21-A To 21a-A	From Did you have any interests in controlled foreign companies (CFCs) or controlled foreign trusts (CFTs)? To Did you have any interests CFCs or CFTs?
New	21b	Specify the number of CFCs and CFTs in which you had an interest at the end of your income year
Modify	From 21-B To 21b-B	Number of CFCs and CFTs – Listed countries
Modify	From 21-C To 21b-C	Number of CFCs and CFTs – Specified countries
Modify	From 21-D To 21b-D	Number of CFCs and CFTs – Other unlisted countries
New	21c	Did you acquire any interests in CFCs or CFTs during the income year?
New	21c-B	Number of CFCs and CFTs – Listed countries
New	21c-C	Number of CFCs and CFTs – Specified countries
New	21c-D	Number of CFCs and CFTs – Other unlisted countries
New	21d	Did you dispose of any interests in CFCs or CFTs during the income year?
New	21d-B	Number of CFCs and CFTs – Listed countries
New	21d-C	Number of CFCs and CFTs – Specified countries
New	21d-D	Number of CFCs and CFTs – Other unlisted countries
New	21e	Have your CFCs in the following countries satisfied the active income test for their statutory accounting period(s) under section 432 of ITAA 1936?
New	21e-A	Listed countries
New	21e-B	Specified countries
New	21e-C	Other unlisted countries
Delete	23-A	Did you have a CFC that was a resident of an unlisted country that provided a benefit (as defined in section 47A of the ITAA 1936), either directly or indirectly, to you or any of your related entities at any time during the income year?
New	23	Specify the amounts in calculation of your attribution income of CFC
New	23a	Specify the amounts of notional assessable income under the following sections of the ITAA 1936.
New	23a-A	Listed countries CFC (Section 385) – Adjusted tainted income that is eligible designated concession income
New	23a-B	Listed countries CFC (Section 385) – Adjusted tainted income not treated as derived from sources in listed countries
New	23a-C	Listed countries CFC (Section 385) – Other notional assessable income
New	23a-D	Listed countries CFC (Section 385) – Subtotal
New	23a-E	Specified countries CFC (Section 384) – Adjusted tainted income
New	23a-F	Listed countries CFC (Section 385) – Other notional assessable income
New	23a-G	Listed countries CFC (Section 385) – Subtotal
New	23a-H	Other unlisted countries CFC (Section 384) – Adjusted tainted income
New	23a-I	Other unlisted countries CFC (Section 384) – Other notional assessable income
New	23a-J	Other unlisted countries CFC (Section 384) – Subtotal
New	23a-K	Total notional assessable income
New	23b	Specify the amounts of attribution income modifications
New	23b-A	Listed countries
New	23b-B	Specified countries
New	23b-C	Other unlisted countries
New	23b-D	Total attribution income modifications
New	28	Non-resident trusts and foreign hubs
Modify	From 28A To 28a-A	Were you a beneficiary of a non-resident trust or did you have an interest in, or an entitlement to acquire an interest in, either the income or capital of a non-resident trust during the income year?
New	28b-A	Do any of the schedules within PCG 2017/1 apply to your offshore dealings?
New	28b-B 28b-E 28b-H	Type of hub
New	28b-C 28b-F 28b-I	Value of expenses/imports in connection with each type of hub
New	28b-D 28b-G 28b-J	Value of revenue/exports in connection with each type of hub
New	29	Cross-border hybrid entities and hybrid instruments
Modify	From 29A To 29a-A	Were you a partner in a foreign hybrid limited partnership (FHLP) or a shareholder in a foreign hybrid company (FHC)?
Modify	From 29B To 29a-B	Number of FHLPs or FHCs you had an interest in
Modify	From 29C To 29a-C	From Total amount of your share of net income/profit To Total amount of your share of FHLP/FHCs net income/profit
New	29b-A	Apart from 29a, did you have any income or expense in connection with any cross-border hybrid entity?
New	29b-B	Total hybrid income
New	29b-C	Total hybrid expense

Section D – Thin capitalisation

Changes to Section D – Thin capitalisation
Change	Item	Description
Modify	From 30A To 30a-A	Did the thin capitalisation rules affect you?
New	30b	Did you rely on one of the following tests in determining the thin capitalisation rules did not disallow any of your debt deductions?
New	30b-A	$2 million threshold test
New	30b-B	90% asset threshold test
New	30b-C	Exemption of certain special purpose entities
New	37a-A	Did you choose to recognise an internally generated intangible item under section 820-683?
New	37b-B	Average value amount of the internally generated intangible item you recognised under section 820-683
New	37c-A	Did you choose to revalue an intangible asset under section 820-684?
New	37c-B	Average revaluation amount of the intangible item you revalued under section 820-684

Section E – Financial Services Entitles

Changes to Section E – Financial Services Entitles
Change	Item	Description
New	40a	Notional amount of interest under Part IIIB
Modify	From 40B To 40a-B	Average quarterly notional amount taken to be borrowed under section 160ZZZ
New	40a-C	Specify the main currency of the notional amount taken to be borrowed under section 160ZZZ
Modify	From 40C To 40a-D	Notional amount of interest taken to be paid under section 160ZZZA (excluding amounts attributable to OB activities of offshore banking units (OBUs))
Modify	From 40D To 40a-E	Notional amount of interest taken to be paid under section 160ZZZA attributable to OB activities of OBUs
Modify	From 40E To 40a-F	Amount of section 160ZZZJ withholding tax paid on notional interest amount
New	40b	Notional derivative and foreign exchange transactions under Part IIIB
New	40b-G	Notional amount taken to be paid or received under section 160ZZZE – (amount taken to be paid)
New	40b-H	Notional amount taken to be paid or received under section 160ZZZE – (amount taken to be received)
New	40b-I	Notional amount taken to be paid or received under section 160ZZZF – (amount taken to be paid)
New	40b-J	Notional amount taken to be paid or received under section 160ZZZF – (amount taken to be received)
New	40c-K	Are you a foreign bank or other qualifying financial entity that has elected out of Part IIIB of the ITAA 1936?
New	40c-L	Average quarterly notional amount taken to be borrowed under section 160ZZZ
New	40c-M	Specify the main currency of the notional amount taken to be borrowed under section 160ZZZ
New	40c-N	Notional amount of interest taken to be paid under section 160ZZZA (excluding amounts attributable to OB activities of offshore banking units (OBUs)
New	40c-O	Notional amount of interest taken to be paid under section 160ZZZA attributable to OB activities of OBUs
New	40c-P	Amount of section 160ZZZJ withholding tax paid on notional interest amount

International dealings schedule (IDS)

Section A – International related party dealings

Section B – Financial arrangements

Section C – Interests in foreign entities

Section D – Thin capitalisation

Section E – Financial Services Entitles

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