C Attributed foreign income - unlisted country



This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

End of attention

Show 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 ITR 1936.

Show also 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.


Further Information

For more information on the exemptions and calculation of the amounts to be reported at:

  • A, B, or C, see the Foreign income return form guide 2010-2011.
End of further information
Last modified: 11 Jan 2012QC 28016