The International dealings schedule 2018 is available in Portable Document Format (PDF).
Section A – International related party dealings
Change |
Item |
Description |
|---|---|---|
New |
13f |
R&D and overseas intangibles |
New |
13f-A |
Did you perform research and development for a related party in another country which held intellectual property and you were remunerated on a cost-plus-margin basis? |
New |
13f-C |
Expense paid |
New |
13f-D |
Cost-plus margin received |
Section B – Financial arrangements
Change |
Item |
Description |
|---|---|---|
New |
19a-A |
Do you have any arrangements involving hybrid instruments, which are treated as debt for tax purposes in one country but are treated as equity for tax purposes in another country? |
New |
19a-B |
Total hybrid income |
New |
19a-C |
Total hybrid expense |
Section C – Interests in foreign entities
Change |
Item |
Description |
|---|---|---|
New |
21 |
Controlled foreign companies (CFCs) and controlled foreign trusts (CFTs) |
Modify |
From To |
From To |
New |
21b |
Specify the number of CFCs and CFTs in which you had an interest at the end of your income year |
Modify |
From To |
Number of CFCs and CFTs – Listed countries |
Modify |
From 21-C To |
Number of CFCs and CFTs – Specified countries |
Modify |
From To |
Number of CFCs and CFTs – Other unlisted countries |
New |
21c |
Did you acquire any interests in CFCs or CFTs during the income year? |
New |
21c-B |
Number of CFCs and CFTs – Listed countries |
New |
21c-C |
Number of CFCs and CFTs – Specified countries |
New |
21c-D |
Number of CFCs and CFTs – Other unlisted countries |
New |
21d |
Did you dispose of any interests in CFCs or CFTs during the income year? |
New |
21d-B |
Number of CFCs and CFTs – Listed countries |
New |
21d-C |
Number of CFCs and CFTs – Specified countries |
New |
21d-D |
Number of CFCs and CFTs – Other unlisted countries |
New |
21e |
Have your CFCs in the following countries satisfied the active income test for their statutory accounting period(s) under section 432 of ITAA 1936? |
New |
21e-A |
Listed countries |
New |
21e-B |
Specified countries |
New |
21e-C |
Other unlisted countries |
Delete |
23-A |
Did you have a CFC that was a resident of an unlisted country that provided a benefit (as defined in section 47A of the ITAA 1936), either directly or indirectly, to you or any of your related entities at any time during the income year? |
New |
23 |
Specify the amounts in calculation of your attribution income of CFC |
New |
23a |
Specify the amounts of notional assessable income under the following sections of the ITAA 1936. |
New |
23a-A |
Listed countries CFC (Section 385) – Adjusted tainted income that is eligible designated concession income |
New |
23a-B |
Listed countries CFC (Section 385) – Adjusted tainted income not treated as derived from sources in listed countries |
New |
23a-C |
Listed countries CFC (Section 385) – Other notional assessable income |
New |
23a-D |
Listed countries CFC (Section 385) – Subtotal |
New |
23a-E |
Specified countries CFC (Section 384) – Adjusted tainted income |
New |
23a-F |
Listed countries CFC (Section 385) – Other notional assessable income |
New |
23a-G |
Listed countries CFC (Section 385) – Subtotal |
New |
23a-H |
Other unlisted countries CFC (Section 384) – Adjusted tainted income |
New |
23a-I |
Other unlisted countries CFC (Section 384) – Other notional assessable income |
New |
23a-J |
Other unlisted countries CFC (Section 384) – Subtotal |
New |
23a-K |
Total notional assessable income |
New |
23b |
Specify the amounts of attribution income modifications |
New |
23b-A |
Listed countries |
New |
23b-B |
Specified countries |
New |
23b-C |
Other unlisted countries |
New |
23b-D |
Total attribution income modifications |
New |
28 |
Non-resident trusts and foreign hubs |
Modify |
From To |
Were you a beneficiary of a non-resident trust or did you have an interest in, or an entitlement to acquire an interest in, either the income or capital of a non-resident trust during the income year? |
New |
28b-A |
Do any of the schedules within PCG 2017/1 apply to your offshore dealings? |
New |
28b-B |
Type of hub |
New |
28b-C |
Value of expenses/imports in connection with each type of hub |
New |
28b-D |
Value of revenue/exports in connection with each type of hub |
New |
29 |
Cross-border hybrid entities and hybrid instruments |
Modify |
From To |
Were you a partner in a foreign hybrid limited partnership (FHLP) or a shareholder in a foreign hybrid company (FHC)? |
Modify |
From To |
Number of FHLPs or FHCs you had an interest in |
Modify |
From To |
From To |
New |
29b-A |
Apart from 29a, did you have any income or expense in connection with any cross-border hybrid entity? |
New |
29b-B |
Total hybrid income |
New |
29b-C |
Total hybrid expense |
Section D – Thin capitalisation
Change |
Item |
Description |
|---|---|---|
Modify |
From To |
Did the thin capitalisation rules affect you? |
New |
30b |
Did you rely on one of the following tests in determining the thin capitalisation rules did not disallow any of your debt deductions? |
New |
30b-A |
$2 million threshold test |
New |
30b-B |
90% asset threshold test |
New |
30b-C |
Exemption of certain special purpose entities |
New |
37a-A |
Did you choose to recognise an internally generated intangible item under section 820-683? |
New |
37b-B |
Average value amount of the internally generated intangible item you recognised under section 820-683 |
New |
37c-A |
Did you choose to revalue an intangible asset under section 820-684? |
New |
37c-B |
Average revaluation amount of the intangible item you revalued under section 820-684 |
Section E – Financial Services Entitles
Change |
Item |
Description |
|---|---|---|
New |
40a |
Notional amount of interest under Part IIIB |
Modify |
From To |
Average quarterly notional amount taken to be borrowed under section 160ZZZ |
New |
40a-C |
Specify the main currency of the notional amount taken to be borrowed under section 160ZZZ |
Modify |
From To |
Notional amount of interest taken to be paid under section 160ZZZA (excluding amounts attributable to OB activities of offshore banking units (OBUs)) |
Modify |
From To |
Notional amount of interest taken to be paid under section 160ZZZA attributable to OB activities of OBUs |
Modify |
From To |
Amount of section 160ZZZJ withholding tax paid on notional interest amount |
New |
40b |
Notional derivative and foreign exchange transactions under Part IIIB |
New |
40b-G |
Notional amount taken to be paid or received under section 160ZZZE – (amount taken to be paid) |
New |
40b-H |
Notional amount taken to be paid or received under section 160ZZZE – (amount taken to be received) |
New |
40b-I |
Notional amount taken to be paid or received under section 160ZZZF – (amount taken to be paid) |
New |
40b-J |
Notional amount taken to be paid or received under section 160ZZZF – (amount taken to be received) |
New |
40c-K |
Are you a foreign bank or other qualifying financial entity that has elected out of Part IIIB of the ITAA 1936? |
New |
40c-L |
Average quarterly notional amount taken to be borrowed under section 160ZZZ |
New |
40c-M |
Specify the main currency of the notional amount taken to be borrowed under section 160ZZZ |
New |
40c-N |
Notional amount of interest taken to be paid under section 160ZZZA (excluding amounts attributable to OB activities of offshore banking units (OBUs) |
New |
40c-O |
Notional amount of interest taken to be paid under section 160ZZZA attributable to OB activities of OBUs |
New |
40c-P |
Amount of section 160ZZZJ withholding tax paid on notional interest amount |