About these instructions
Use these instructions to help you complete the International dealings schedule 2019 (NAT 73345). The schedule forms part of your entity's tax return.
This publication is not a guide to income tax law. The examples presented in the instructions only illustrate how the schedule should be completed and should not be relied upon for technical guidance. If you feel that this publication does not fully cover your circumstances, you should get help from us or a recognised tax adviser.
You can also provide feedback on any difficulties you have in completing the questions in the schedule. We will use this information for future versions of the schedule. To provide this feedback, you can:
- email idsproject@ato.gov.au
- lodge a paper return and include a covering letter with your schedule.
Publications and services
To obtain one of our publications referred to in these instructions or for information about our other services, see More information.
We issue public rulings setting out our policies on the taxation aspects of international related party dealings. It is recommended that if you had any international related party dealings you should be familiar with these rulings. Those public rulings include:
- TR 2010/7 Income tax: the interaction of Division 820 of the Income Tax Assessment Act 1997 and the transfer pricing provisions
- TR 2014/6 Income tax: transfer pricing - the application of section 815-130 of the Income Tax Assessment Act 1997
- TR 2014/8 Income tax: transfer pricing documentation and Subdivision 284-E
See also:
- International tax essentials for businesses
- Organisation for Economic Co-operation and Development's (OECD) Transfer pricing guidelines for multinational enterprises and tax administrations – 2010. You can buy a copy at oecdbookshop.orgExternal Link