Overseas reporting arrangements
You should disclose all reporting arrangements for business lines or functions that have local individuals who effectively report to overseas individuals during the income year. This should include reporting arrangements for business lines involving DEMPE of intangible assets.
Effective reporting means your individual personnel has accountability to report to the overseas personnel.
Where there are multiple local individuals who effectively report to overseas individuals within a particular business line or function, disclose the overseas reporting arrangements of the most senior Australian based individual for the specific business line or function for which the reporting occurs.
For the avoidance of doubt, the most senior Australian based individual is not limited to individuals who are considered senior in the Australian reporting entity’s organisation or Australian business operations. It applies to the most senior personnel for the particular business line or function for which the reporting to overseas personnel occurs. For example, person A is the most senior person reporting overseas for a particular business line or function (for example, enterprise marketing line) in the following scenario:
- Person A reports to the Australian Chief Executive Officer (CEO) of the reporting entity for financial and management reporting purposes.
- Person A reports to a different overseas person in relation to enterprise marketing.
- The CEO reports to an overseas person in relation to the Australian operations generally.
Organisational structure and overseas reporting
- Did any personnel employed in your business or operations effectively report to overseas personnel during the income year?
Indicate True if one or more personnel employed in your business lines or functions effectively reported to overseas personnel during the income year.
Otherwise indicate False.
(LCMSF255)
Personnel reporting overseas
Questions 2 to 17 apply only if you indicated True to Question 1.
Provide responses to Questions 2 to 6 for each personnel employed in your Australian business or operations who effectively reported to overseas personnel during the income year.
- Full name of the individual personnel who effectively reported to overseas personnel during the income year
This field is non-mandatory. If available, provide the full name of the individual personnel who effectively reported to overseas personnel during the income year.
Otherwise, leave this field blank.
(LCMSF256)
- Job title of the individual personnel who effectively reported to overseas personnel during the income year
Provide the job title of the individual personnel who effectively reported to overseas personnel during the income year.
(LCMSF257)
- Full name of the entity which employed or engaged the individual personnel who effectively reported to overseas personnel during the income year
Provide the full name of the entity which employed or engaged the individual personnel who effectively reported to overseas personnel during the income year.
(LCMSF258)
- ABN or TFN (or both) of the entity which employed or engaged the individual personnel who effectively reported to overseas personnel during the income year
Provide the ABN or TFN (or both) of the entity which employed or engaged the individual personnel who effectively reported to overseas personnel during the income year (which may be the reporting entity itself).
(LCMSF259 and LCMSF260)
- How many different individual overseas personnel did your individual personnel effectively report to during the income year?
Provide the number of different overseas personnel to whom your individual personnel effectively reported during the relevant income year.
(LCMSF261)
Overseas personnel
Provide responses to Questions 7 to 17 for each overseas personnel included in the number provided in response to Question 6.
- Full name of the individual overseas personnel to whom your individual personnel effectively reported during the income year
This field is non-mandatory. If available, provide the full name of the individual overseas personnel to whom your individual personnel effectively reported during the income year.
Otherwise, leave this field blank.
(LCMSF262)
- Job title of the individual overseas personnel to whom your individual personnel effectively reported during the income year
Provide the job title of the individual overseas personnel to whom your individual personnel effectively reported during the income year.
(LCMSF263)
- Country of residence of the individual overseas personnel to whom your individual personnel effectively reported during the income year
This field is non-mandatory. If available, provide the country code for the country of residence of the individual overseas personnel to whom your individual personnel effectively reported during the income year.
Country of residence means the country in which the individual overseas personnel usually resides during the income year. It is not based on determining their country of tax residence.
Otherwise, leave this field blank.
(LCMSF264)
- Description of the function and activities of your business or operations for which your individual personnel effectively reported to the individual overseas personnel during the income year
Provide a description of the specific function and activities of your business or operations for which your individual personnel effectively reported to the individual overseas personnel during the income year.
The description can be up to 1,000 characters (with spaces).
(LCMSF265)
- Full name of the entity which employed or engaged the individual overseas personnel to whom your individual personnel effectively reported during the income year
Provide the full name of the entity which employed or engaged the individual overseas personnel to whom your individual personnel effectively reported during the income year.
(LCMSF266)
- Country of residence of the entity which employed or engaged the individual overseas personnel to whom your individual personnel effectively reported during the income year
Provide the country code for the country of residence of the entity which employed or engaged the individual overseas personnel to whom your individual personnel effectively reported during the income year.
(LCMSF267)
- Country in which the individual overseas personnel to whom your individual personnel effectively reported during the income year maintained their principal office
Provide the country code for the country in which the individual overseas personnel to whom your individual personnel effectively reported during the income year maintained their principal office.
(LCMSF268)
- Was there any change in your individual personnel’s reporting arrangements during the income year?
Indicate True if there was change in the reporting arrangement during the relevant period.
A change in the reporting arrangement can include a change in the location or other reported information for the individual overseas personnel to whom your individual personnel effectively reported, as well as a change in the individual overseas personnel to whom your individual personnel effectively reported.
You should indicate True if the reporting arrangements commenced or ceased during the income year. In this scenario, indicate True at Question 15 and provide the commencement or cessation date at Question 16 and 17 (refer to Example 4 and Example 5).
You do not need to indicate True for short term or temporary changes to personnel such as temporary changes due to annual leave, parental leave or temporary acting or backfilling.
Otherwise, indicate False.
(LCMSF269)
- Did the change involve a change in the individual overseas personnel to whom your individual personnel effectively reported during the income year?
Indicate True if the change involved a change in the individual overseas personnel to whom your individual personnel effectively reported during the income year excluding short term or temporary changes (referred to above under Question 14). Indicating True means there has been a non-temporary change during the income year in the individual overseas personnel to whom reporting occurred.
Otherwise, indicate False and provide a description of the other change(s) at Question 20.
For example, other kinds of changes in your individual personnel’s reporting arrangements to overseas personnel may include changes during the income year in:
- the country where the overseas personnel's principal office was located (refer to Example 3)
- the specific function for which the local personnel was reporting to the individual overseas personnel
- change in the job title of the individual personnel reporting overseas or the individual overseas personnel
- change in the employing entity of the individual personnel reporting overseas or the individual overseas personnel (refer to Example 3).
(LCMSF270)
- When did this particular reporting by your individual personnel to the individual overseas personnel commence during the income year?
Provide the date on which this particular reporting by the individual personnel to the individual overseas personnel commenced during the income year.
Only complete this question if the particular reporting commenced during the current income year. Leave blank if the particular reporting commenced prior to current income year.
(LCMSF271)
- When did this particular reporting by your individual personnel to the individual overseas personnel cease during the income year?
Provide the date on which this particular reporting by the individual personnel to the individual overseas personnel ceased during the income year.
Only complete this question if the particular reporting ceased during the current income year. Leave blank if the particular reporting did not cease during the current income year.
(LCMSF272)
- Have you attached a diagram of your organisational structure during the income year?
Indicate True if you have attached the diagram of your organisational reporting structure.
Otherwise, indicate False and provide comments at Question 20 to explain your organisational reporting structure, including the management structure of your entity.
(LCMSF273)
- Filename of the diagram of your organisational structure during the income year
Provide the filename of the diagram of your organisational structure during the income year.
This should include the filename extension of the attachment.
(LCMSF274)
- Comments on organisational structure and reporting
Provide any comments, background or explanation in relation to the organisational structure or reporting and any comments in relation to Questions 14, 15 or 18.
The comments can be up to 10,000 characters (with spaces).
(LCMSF275)
Organisational reporting structure and overseas reporting examples
- Example 2: Effectively reporting to overseas personnel
- Example 3: Changes to reporting arrangements for reporting to overseas personnel
- Example 4: Non-temporary change to reporting arrangements
- Example 5: Individual overseas personnel employed by a US subsidiary to whom local personnel of Australian owned MNE reports.
Example 2: effectively reporting to overseas personnel
Aus Co is an Australian incorporated company. Foreign Co is a Singaporean incorporated company and an international related party to Aus Co.
Adam Smith is employed by Aus Co.
Adam is a Regional Marketing Director who is responsible for overseeing the planning, development and execution of marketing activities in the Australian market.
Adam effectively reports to Alice Tan, the Chief Marketing Officer for the Asia Pacific (APAC) region. Foreign Co employs Alice to develop marketing strategies for the APAC region. She resides in Singapore and works in Foreign Co’s Singapore office. Adam has accountability to report to Alice to ensure that Australia’s marketing strategies align with the broader APAC strategies.
Adam does not have accountability to report to any other overseas personnel during the income year.
There was no change in the arrangements for Adam reporting to Alice during the income year.
|
Question no. |
Question label |
Response |
|---|---|---|
|
1 |
Did any personnel employed in your business or operations effectively report to overseas personnel during the income year? |
True |
|
2 |
Full name of the individual personnel who effectively reported to overseas personnel during the income year |
[Adam Smith or blank if name not available] |
|
3 |
Job title of the individual personnel who effectively reported to overseas personnel during the income year |
Regional Marketing Director |
|
4 |
Full name of the entity which employed or engaged the individual personnel who effectively reported to overseas personnel during the income year |
Aus Co |
|
5 |
ABN or TFN (or both) of the entity which employed or engaged the individual personnel who effectively reported to overseas personnel during the income year |
[ABN or TFN (or both)] |
|
6 |
How many different individual overseas personnel did your individual personnel effectively report to during the income year? |
1 |
|
7 |
Full name of the individual overseas personnel to whom your individual personnel effectively reported during the income year |
[Alice Tan or blank if name not available] |
|
8 |
Job title of the individual overseas personnel to whom your individual personnel effectively reported during the income year |
Chief Marketing Officer |
|
9 |
Country of residence of the individual overseas personnel to whom your individual personnel effectively reported during the income year |
[SG or blank] |
|
10 |
Description of the function and activities of your business or operations for which your individual personnel effectively reported to the individual overseas personnel during the income year |
Developing and executing marketing strategies in Australian market. |
|
11 |
Full name of the entity which employed or engaged the individual overseas personnel to whom your individual personnel effectively reported during the income year |
Foreign Co |
|
12 |
Country of residence of the entity which employed or engaged the individual overseas personnel to whom your individual personnel effectively reported during the income year |
SG |
|
13 |
Country in which the individual overseas personnel to whom your individual personnel effectively reported during the income year maintained their principal office |
SG |
|
14 |
Was there any change in your individual personnel’s reporting arrangements during the income year? |
False |
|
15 |
Did the change involve a change in the individual overseas personnel to whom your individual personnel effectively reported during the income year? |
False |
|
16 |
When did this particular reporting by your individual personnel to the individual overseas personnel commence during the income year? |
na |
|
17 |
When did this particular reporting by your individual personnel to the individual overseas personnel cease during the income year? |
na |
|
18 |
Have you attached a diagram of your organisational structure during the income year? |
True |
|
19 |
Filename of the diagram of your organisational structure during the income year |
[Filename] |
|
20 |
Comments on organisational structure and reporting |
[Comments] |
End of example
Example 3: changes to reporting arrangements for reporting to overseas personnel
Aus Co is an Australian incorporated company. HK Co is a Hong Kong incorporated company and an international related party to Aus Co.
Aus Co’s income year ends on 30 June.
Ashwin Ahmad is the General Manager – Manufacturing who is responsible for all manufacturing activities and staff in Australia. Ashwin is employed by Aus Co.
Ashwin has accountability to report to Jing Li, the Manufacturing Director for the APAC region. Jing is employed by HK Co.
During the income year ended 30 June 2025, the following changes occurred to the above reporting arrangements:
- On 1 August 2024, Jing became the Global Head of Manufacturing, responsible for all global manufacturing and moved to the United Kingdom (UK) from Hong Kong. Jing’s new role requires her to oversee all global manufacturing operations. Jing is now employed by UK Co and works in the London office.
- Ashwin continues to have accountability to report to Jing for manufacturing activities and operations of the Australian business.
Ashwin does not have accountability to report to any other overseas personnel during the income year.
|
Question no. |
Question label |
Responses |
|
|---|---|---|---|
|
1 |
Did any personnel employed in your business or operations effectively report to overseas personnel during the income year? |
True |
|
|
2 |
Full name of the individual personnel who effectively reported to overseas personnel during the income year |
[Ashwin Ahmad or blank if name not available] |
|
|
3 |
Job title of the individual personnel who effectively reported to overseas personnel during the income year |
General Manager – Manufacturing |
|
|
4 |
Full name of the entity which employed or engaged the individual personnel who effectively reported to overseas personnel during the income year |
Aus Co |
|
|
5 |
ABN or TFN (or both) of the entity which employed or engaged the individual personnel who effectively reported to overseas personnel during the income year |
[ABN or TFN (or both)] |
|
|
6 |
How many different individual overseas personnel did your individual personnel effectively report to during the income year? |
1 |
|
|
7 |
Full name of the individual overseas personnel to whom your individual personnel effectively reported during the income year |
[Jing Li or blank if name not available] |
|
|
8 |
Job title of the individual overseas personnel to whom your individual personnel effectively reported during the income year |
Global Head of Manufacturing |
|
|
9 |
Country of residence of the individual overseas personnel to whom your individual personnel effectively reported during the income year |
[GB or blank] |
|
|
10 |
Description of the function and activities of your business or operations for which your individual personnel effectively reported to the individual overseas personnel during the income year |
Manufacturing activities and strategies for the Australian market |
|
|
11 |
Full name of the entity which employed or engaged the individual overseas personnel to whom your individual personnel effectively reported during the income year |
UK Co |
|
|
12 |
Country of residence of the entity which employed or engaged the individual overseas personnel to whom your individual personnel effectively reported during the income year |
GB |
|
|
13 |
Country in which the individual overseas personnel to whom your individual personnel effectively reported during the income year maintained their principal office |
GB |
|
|
14 |
Was there any change in your individual personnel’s reporting arrangements during the income year? |
True |
|
|
15 |
Did the change involve a change in the individual overseas personnel to whom your individual personnel effectively reported during the income year? |
False |
|
|
16 |
When did this particular reporting by your individual personnel to the individual overseas personnel commence during the income year? |
na |
|
|
17 |
When did this particular reporting by your individual personnel to the individual overseas personnel cease during the income year? |
na |
|
|
18 |
Have you attached a diagram of your organisational structure during the income year? |
True |
|
|
19 |
Filename of the diagram of your organisational structure during the income year |
[Filename] |
|
|
20 |
Comments on organisational structure and reporting |
Jing Li or your overseas personnel 1 (Global Head of Manufacturing) to whom Ashwin Ahmad or your reporting personnel 1 (General Manager – Manufacturing) is reporting, became the Global Head of Manufacturing and moved to the UK from Hong Kong on 1 August 2024. She was employed by HK Co before 1 August 2024 and has been employed by UK Co since 1 August 2024. |
|
End of example
Example 4: non-temporary change to reporting arrangements
Aus Co is an Australian incorporated company. US Co is a United States (US) incorporated company. US Co owns Aus Co and is the parent of Aus Co.
Aus Co’s income year ends on 30 June.
Ryan Johnston is the General Counsel – Legal who is responsible for all in-house legal advice, activities and legal staff in Australia. Ryan is employed by Aus Co and is the most senior individual in Aus Co's Legal group responsible for managing the legal protection and contracts for Australian intangibles. His functions therefore include DEMPE of intangibles. Ryan is also responsible for general legal advice on commercial contracts, employment issues and compliance with regulatory requirements.
Ryan has accountability to report to Roberta Smith, the Vice President (VP) of Legal for the APAC region on all aspects of his work. Roberta resides in New York City in the US. Roberta's principal office is in New York and she is employed by US Co.
Ryan does not have accountability to report to any other overseas personnel during the income year.
During the income year ended 30 June 2025, the following changes occurred to the above reporting arrangements:
- On 31 January 2025, Ryan ceased working for Aus Co.
- On 3 February 2025, Mary McDonald became the new General Counsel – Legal for Aus Co, replacing Ryan. From this date, Mary reported to Roberta for the above functions.
|
Question no. |
Question label |
Responses |
|
|---|---|---|---|
|
1 |
Did any personnel employed in your business or operations effectively report to overseas personnel during the income year? |
True |
|
|
2 |
Full name of the individual personnel who effectively reported to overseas personnel during the income year |
[Ryan Johnston or blank if name not available] |
|
|
3 |
Job title of the individual personnel who effectively reported to overseas personnel during the income year |
General Counsel – Legal |
|
|
4 |
Full name of the entity which employed or engaged the individual personnel who effectively reported to overseas personnel during the income year |
Aus Co |
|
|
5 |
ABN or TFN (or both) of the entity which employed or engaged the individual personnel who effectively reported to overseas personnel during the income year |
[ABN or TFN (or both)] |
|
|
6 |
How many different individual overseas personnel did your individual personnel effectively report to during the income year? |
1 |
|
|
7 |
Full name of the individual overseas personnel to whom your individual personnel effectively reported during the income year |
[Roberta Smith or blank if name not available] |
|
|
8 |
Job title of the individual overseas personnel to whom your individual personnel effectively reported during the income year |
VP of Legal |
|
|
9 |
Country of residence of the individual overseas personnel to whom your individual personnel effectively reported during the income year |
[US or blank] |
|
|
10 |
Description of the function and activities of your business or operations for which your individual personnel effectively reported to the individual overseas personnel during the income year |
DEMPE functions for Australian intangibles including legal protection and contracts for all Australian intangibles, and provision of general legal advice on commercial contracts, employment issues and compliance with regulatory requirements |
|
|
11 |
Full name of the entity which employed or engaged the individual overseas personnel to whom your individual personnel effectively reported during the income year |
US Co |
|
|
12 |
Country of residence of the entity which employed or engaged the individual overseas personnel to whom your individual personnel effectively reported during the income year |
US |
|
|
13 |
Country in which the individual overseas personnel to whom your individual personnel effectively reported during the income year maintained their principal office |
US |
|
|
14 |
Was there any change in your individual personnel’s reporting arrangements during the income year? |
True |
|
|
15 |
Did the change involve a change in the individual overseas personnel to whom your individual personnel effectively reported during the income year? |
FALSE |
|
|
16 |
When did this particular reporting by your individual personnel to the individual overseas personnel commence during the income year? |
na |
|
|
17 |
When did this particular reporting by your individual personnel to the individual overseas personnel cease during the income year? |
31 January 2025 |
|
|
2 |
Full name of the individual personnel who effectively reported to overseas personnel during the income year |
[Mary McDonald or blank if name not available] |
|
|
3 |
Job title of the individual personnel who effectively reported to overseas personnel during the income year |
General Counsel – Legal |
|
|
4 |
Full name of the entity which employed or engaged the individual personnel who effectively reported to overseas personnel during the income year |
Aus Co |
|
|
5 |
ABN or TFN (or both) of the entity which employed or engaged the individual personnel who effectively reported to overseas personnel during the income year |
[ABN or TFN (or both)] |
|
|
6 |
How many different individual overseas personnel did your individual personnel effectively report to during the income year? |
1 |
|
|
7 |
Full name of the individual overseas personnel to whom your individual personnel effectively reported during the income year |
[Roberta Smith or blank if name not available] |
|
|
8 |
Job title of the individual overseas personnel to whom your individual personnel effectively reported during the income year |
VP of Legal |
|
|
9 |
Country of residence of the individual overseas personnel to whom your individual personnel effectively reported during the income year |
[US or blank] |
|
|
10 |
Description of the function and activities of your business or operations for which your individual personnel effectively reported to the individual overseas personnel during the income year |
DEMPE functions for Australian intangibles including legal protection and contracts for all Australian intangibles, and provision of general legal advice on commercial contracts, employment issues and compliance with regulatory requirements |
|
|
11 |
Full name of the entity which employed or engaged the individual overseas personnel to whom your individual personnel effectively reported during the income year |
US Co |
|
|
12 |
Country of residence of the entity which employed or engaged the individual overseas personnel to whom your individual personnel effectively reported during the income year |
US |
|
|
13 |
Country in which the individual overseas personnel to whom your individual personnel effectively reported during the income year maintained their principal office |
US |
|
|
14 |
Was there any change in your individual personnel’s reporting arrangements during the income year? |
True |
|
|
15 |
Did the change involve a change in the individual overseas personnel to whom your individual personnel effectively reported during the income year? |
False |
|
|
16 |
When did this particular reporting by your individual personnel to the individual overseas personnel commence during the income year? |
3 February 2025 |
|
|
17 |
When did this particular reporting by your individual personnel to the individual overseas personnel cease during the income year? |
na |
|
|
18 |
Have you attached a diagram of your organisational structure during the income year? |
True |
|
|
19 |
Filename of the diagram of your organisational structure during the income year |
[Filename] |
|
|
20 |
Comments on organisational structure and reporting |
Mary McDonald or your reporting personnel 2 replaced Ryan Johnston or your reporting personnel 1 in the General Counsel – Legal role. Ryan Johnston or your reporting personnel 1 ceased employment in the General Counsel – Legal role on 31 January 2025. Mary or your reporting personnel 2 commenced in the General Counsel – Legal role and started reporting to Roberta Smith or overseas personnel 1 (VP of Legal) on 3 February 2025 |
|
End of example
Example 5: individual overseas personnel employed by a US subsidiary to whom local personnel of Australian owned MNE reports
Med Aus Co is the parent of an Australian owned multinational medical research corporate group headquartered in Australia, with entities around the world.
Med Aus Co’s business is organised so that it has 2 main business lines or functions in relation to its research and development activities (R&D). Med Aus Co decides to move management of both of these R&D business lines to the US.
Med Aus Co’s income year ends on 30 June.
Med US Co is a wholly owned subsidiary corporation of Med Aus Co that is resident of the US for tax purposes.
Prior to the above move of management of the R&D business lines to the US, Michael Mathews, an officer in the R&D department of Med Aus Co, had accountability to report to Simon Yates, the R&D Director in Australia. Simon Yates did not have accountability to report to overseas personnel.
After the above move of management of the R&D business lines to the US from 1 October 2024, Michael is assigned to 2 different R&D functions within each business line, and commences accountability to report as Research Officer to management based in the US:
- From 1 October 2024, Michael has accountability to report on functions in R&D Business Line A to Jane Jones, an R&D Business Line A Director in Med US Co.
- From 1 October 2024, Michael has accountability to report on functions in R&D Business Line B to Ashanti Martin, an R&D Business Line B Director in Med US Co.
- Michael is the most senior Australian based individual for each of the above R&D functions for which the reporting overseas occurs.
- Michael does not have accountability to report to any other overseas personnel during the income year.
|
Question no. |
Question label |
Responses |
|---|---|---|
|
1 |
Did any personnel employed in your business or operations effectively report to overseas personnel during the income year? |
True |
|
2 |
Full name of the individual personnel who effectively reported to overseas personnel during the income year |
[Michael Mathews or blank if name not available] |
|
3 |
Job title of the individual personnel who effectively reported to overseas personnel during the income year |
Research Officer |
|
4 |
Full name of the entity which employed or engaged the individual personnel who effectively reported to overseas personnel during the income year |
Med Aus Co |
|
5 |
ABN or TFN (or both) of the entity which employed or engaged the individual personnel who effectively reported to overseas personnel during the income year |
[ABN or TFN (or both)] |
|
6 |
How many different individual overseas personnel did your individual personnel effectively report to during the income year? |
2 |
|
7 |
Full name of the individual overseas personnel to whom your individual personnel effectively reported during the income year |
[Jane Jones or blank if name not available] |
|
8 |
Job title of the individual overseas personnel to whom your individual personnel effectively reported during the income year |
R&D Business Line A Director |
|
9 |
Country of residence of the individual overseas personnel to whom your individual personnel effectively reported during the income year |
[US or blank] |
|
10 |
Description of the function and activities of your business or operations for which your individual personnel effectively reported to the individual overseas personnel during the income year |
Conduct medical research in order to fulfil the requirements of [specified] medical projects of R&D Business Line A |
|
11 |
Full name of the entity which employed or engaged the individual overseas personnel to whom your individual personnel effectively reported during the income year |
Med US Co |
|
12 |
Country of residence of the entity which employed or engaged the individual overseas personnel to whom your individual personnel effectively reported during the income year |
US |
|
13 |
Country in which the individual overseas personnel to whom your individual personnel effectively reported during the income year maintained their principal office |
US |
|
14 |
Was there any change in your individual personnel’s reporting arrangements during the income year? |
True |
|
15 |
Did the change involve a change in the individual overseas personnel to whom your individual personnel effectively reported during the income year? |
True |
|
16 |
When did this particular reporting by your individual personnel to the individual overseas personnel commence during the income year? |
1 October 2024 |
|
17 |
When did this particular reporting by your individual personnel to the individual overseas personnel cease during the income year? |
na |
|
18 |
Full name of the individual personnel who effectively reported to overseas personnel during the income year |
[Ashanti Martin or blank if name not available] |
|
19 |
Job title of the individual personnel who effectively reported to overseas personnel during the income year |
R&D Business Line B Director |
|
20 |
Country of residence of the individual overseas personnel to whom your individual personnel effectively reported during the income year |
[US or blank] |
|
21 |
Description of the function and activities of your business or operations for which your individual personnel effectively reported to the individual overseas personnel during the income year |
Conduct medical research in order to fulfil the requirements of [specified] medical projects of R&D Business Line B |
|
22 |
Full name of the entity which employed or engaged the individual overseas personnel to whom your individual personnel effectively reported during the income year |
Med US Co |
|
23 |
Country of residence of the entity which employed or engaged the individual overseas personnel to whom your individual personnel effectively reported during the income year |
US
|
|
24 |
Country in which the individual overseas personnel to whom your individual personnel effectively reported during the income year maintained their principal office |
US |
|
25 |
Was there any change in your individual personnel’s reporting arrangements during the income year? |
True |
|
26 |
Did the change involve a change in the individual overseas personnel to whom your individual personnel effectively reported during the income year? |
True |
|
27 |
When did this particular reporting by your individual personnel to the individual overseas personnel commence during the income year? |
1 October 2024 |
|
28 |
When did this particular reporting by your individual personnel to the individual overseas personnel cease during the income year? |
na |
|
29 |
Have you attached a diagram of your organisational structure during the income year? |
True |
|
30 |
Filename of the diagram of your organisational structure during the income year |
[Filename] |
|
31 |
Comments on organisational structure and reporting |
On 1 October 2024, Michael Mathews or your reporting personnel 1 (Research Officer) started reporting to Jane Jones or overseas personnel 1 (R&D Business Line A Director) and Ashanti Martin or overseas personnel 2 (R&D Business Line B Director), who are both located in the US and employed by a US subsidiary, Med US Co, as a result of the move of management of Med Aus Co's R&D functions to the US on 1 October 2024. Prior to 1 October 2024, Michael Mathews or your reporting personnel 1 (Research Officer) reported to Simon Yates or Australian based personnel who was located in Australia and employed by Med Aus Co. |