At item 2c you must show values for the provision of services to or from international related parties.
An inclusive definition of 'services' is provided at section 136AA(1) of the ITAA 1936.
Identify the nature of any services to or from international related parties and group them into the type of services listed at item 2c. At K, M, O and Q write the total gross purchases/expenditure for each type of service. At L, N, P and R write the total gross sales/revenue for each type of service.