• Foreign source income

    D Was the amount of foreign income tax paid greater than $100,000 OR was the amount of assessable foreign income greater than $500,000?

    Print X in the appropriate box.

    Assessable foreign income is all assessable income sourced from overseas, and includes interest, dividends, attributable income through the controlled foreign company (CFC) regime, and foreign-sourced capital gains.

    For more information on foreign income tax, see

    • Guide to foreign income tax offset rules 2016.

    For more information on foreign sourced capital gains, see:

    • Foreign income return form guide 2016
    • Guide to capital gains tax 2016.

    E Transactions with specified countries

    Print X in the appropriate box.

    Did the fund directly or indirectly send to, or receive from, one of the countries specified in table 6, any funds or property? This includes sending or receiving the funds or property indirectly, for example, through another entity or country.

    Or does the fund have the ability to control the disposition of any funds, property, investments or any other assets located in any of the countries specified in table 6?

    This includes:

    • funds or assets that may be located elsewhere but are controlled or managed from one of the countries specified in table 6 below
    • where you have an expectation that you are able to control the disposition of the funds or assets or you can control the disposition indirectly, for example, through associates.
    Table 6: Specified countries

    Andorra

    Liberia

    Anguilla

    Luxembourg

    Antigua and Barbuda

    Marshall Islands

    Aruba

    Mauritius

    Bahamas

    Monaco

    Bahrain

    Montserrat

    Belize

    Netherlands

    Bermuda

    Nauru

    British Virgin Islands

    Niue

    Cayman Islands

    Panama

    Cook Islands

    Samoa

    Curacao

    Saint Martin (Dutch part)

    Cyprus

    San Marino

    Dominica

    Seychelles

    Gibraltar

    Singapore

    Grenada

    St Kitts and Nevis

    Guernsey

    St Lucia

    Hong Kong

    St Vincent and the Grenadines

    Ireland

    Turks and Caicos Islands

    Isle of Man

    Switzerland

    Jersey

    US Virgin Islands

    Labuan in Malaysia

    Vanuatu

    Liechtenstein

     

      Last modified: 15 Jul 2016QC 48112