ato logo
Search Suggestion:

C Attributed foreign income - unlisted country

Last updated 12 July 2020

Write at C the amount of attributed foreign income from controlled foreign entities in unlisted countries (excluding section 404 countries).

Unlisted countries are countries not listed in Part 1 of Schedule 10 to the Income Tax Regulations 1936

Also include at C the amount of income attributed from a transferor trust if the amount has not been included at:

  • A Listed country, or
  • B Section 404 country.

QC91848