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
  • B Section 404 country.

See also:

Foreign income return form guide 2012–13

Last modified: 02 Jun 2014QC 35420