Capital no payment - Foreign country Revenue no payment - Foreign country Capital non-monetary payment - Foreign country Revenue non-monetary payment - Foreign country Restructuring event - Foreign country Australian Business Number (ABN) International dealings - All other expenditure International dealings - Specified country - All other expenditure International dealings - Expenditure Other financial dealings - Expenditure Tangible property - Expenditure Rent/leasing - Expenditure Treasury related services - Expenditure Management and administration services - Expenditure Insurance - Expenditure Reinsurance - Expenditure Research and development - Expenditure Sales and marketing services - Expenditure Software and information technology services - Expenditure Technical services - Expenditure Logistics - Expenditure Asset management - Expenditure Other services - Expenditure Derivatives - Expenditure Interest - Expenditure Guarantees - Expenditure Other - Expenditure Specified country - Expenditure Did you have any Capital Gains Tax (CGT) events in relation to your interest in a foreign company? The value is the amount of foreign income distributed during the income year. If the company is completing a tax return because of any non-membership periods, the value of this label is the total amount of conduit foreign income the company distributed during all the non-membership periods in the income year. Conduit foreign income distributed during income year The value is the two letter country code identifying the country of residence of the financial institution to which the most exempt interest was paid. Allowable codes: FIN - Finland FRA - France GBR -United Kingdom JPN - Japan NOR - Norway NZL - New Zealand USA - United States ZAF - South Africa The value is the code for the country where the most exempt interest was paid if payments were made to financial institutions in more than one country. If an amount exists at the 'Interest to financial institution exempt from withholding under a DTA' field then you must complete DIA country code field. DTA country The value of the field is the balance of conduit foreign income. Leave this field blank if the only conduit foreign income that the company receives is through distributions from other Australian companies and the company does not make any distributions of conduit foreign income. If the company was a subsidiary member of a consolidated or MEC group at the end of the income year and is completing a tax return because of any non-membership periods, record the balance of conduit foreign income at the end of the latest non-membership period. This amount may be negative. Balance of conduit foreign income Arm's length debt (non-ADI) or capital (ADI) amount All non-ADI entities - Asset revaluation amount for thin capitalisation purposes All non-ADI entities - Average value of assets Average value of associate entity equity Outward investing entity - Average value of controlled foreign entity debt Outward investing entity - Average value of controlled foreign entity equity Inward investing ADI - Average value of dotation capital All ADI entities - Equity capital shortfall amount All non-ADI entities - Average value of excluded equity interests Inward investing ADI - Average of risk weighted assets attributable to Australian permanent establishments(s) All ADI entities - Safe harbour capital amount ADI - Worldwide capital amount Non-ADI - Worldwide debt Non-ADI - Worldwide gearing debt amount ADI - Worldwide group capital ratio Financial entity - Average zero capital amount Did you rely on arm's length tests? Average value of associate entity debt All non-ADI entities - Average value of associate entity excess amount Has an Australian resident company elected under subdivision 820-FB of the ITAA 1997 to treat your qualifying Australian branch operations as part of a consolidated group, MEC group or a single company for thin capitalisation purposes? Were you an Authorised Deposit-taking Institution (ADI) for the income year? Average values calculation method code Outward investing ADI - Average value of controlled foreign entity equity Adjusted average debt Safe harbour debt amount Debt deductions Amount of debt deduction disallowed All ADI entities - (Adjusted) average equity capital Outward investing ADI - Equity capital attributable to overseas permanent establishment(s) Excess debt amount Did you rely on worldwide gearing debt/capital tests? Did you change your entity status from 'general' to 'financial' during the income year? Were you a non-Authorised Deposit-taking Institution (non-ADI) for the income year? Average value of non-debt liabilities Financial entity - Average on-lent amount Debt deductions on debt from related non-residents Outward investing ADI - Average value of risk weighted assets Outward investing ADI - Average value of risk weighted assets attributable to overseas permanent establishments (s) Outward investing ADI - Tier 1 prudential capital deductions Non-ADI - Worldwide equity Section 456 - Total CFCs attributable income Section 457 - CFCs Change of Residence Section 459A - CFCs/CFTs and interposed Australian entities Do you have foreign branch operations or any direct or indirect interests in foreign companies or foreign trusts? This specifies non deductible expenses incurred in deriving section 23AH non assessable income. Non deductible expenses incurred in deriving section 23AH non-assessable income International dealings - All other revenue Specified country dealings - All other revenue International dealings - Revenue Other financial dealings - Revenue Tangible property - Revenue Rent/leasing - Revenue Treasury related services - Revenue Management and administration services - Revenue Insurance - Revenue Reinsurance - Revenue Research and development - Revenue Sales and marketing services - Revenue Software and information technology services - Revenue Technical services - Revenue Logistics - Revenue Asset management - Revenue Other services - Revenue Derivatives - Revenue Interest - Revenue Guarantees - Revenue Other - Revenue Specified country dealings - Revenue Section 456 - CFCs attributable income - Listed countries Section 456 - CFCs attributable income - Specified countries Section 456 - CFCs attributable income - Other unlisted countries Section 23AH - Foreign branch income of Australian companies - Listed countries Section 23AH - Foreign branch income of Australian companies - Specified countries Section 23AH - Foreign branch income of Australian companies - Other unlisted countries Section 23AI - Amounts paid out of attributed CFC income - Listed countries Section 23AI - Amounts paid out of attributed CFC income - Specified countries Section 23AI - Amounts paid out of attributed CFC income - Other unlisted countries Section 23AJ - Non portfolio dividend from foreign companies - Listed countries Section 23AJ - Non portfolio dividend from foreign companies - Specified countries Section 23AJ - Non portfolio dividend from foreign companies - Other listed countries Licence fees - Deductions Recharge amounts - Deductions Royalties - Deductions Licence fees - Income Recharge amounts - Income Royalties - Income Debt factoring - Book value Securitisation - Book value Debt factoring - Consideration Securitisation - Consideration Internal trading stock transfers - Trading stock purchase costs Internal trading stock transfers - Trading stock sales proceeds Branch operations - Interest bearing loans - Interest - Amounts borrowed Branch operations - Interest bearing loans - Interest - Amounts loaned Is the total of your international related party dealings over $2 million? Did you have dealings with international related parties, apart from the dealings with related parties located in specified countries? Did you have dealings with international related parties located in specified countries? Did you have any international related party dealings involving tangible property of a revenue nature, including trading stock and raw materials? Did you have any international related party dealings involving royalties or licence fees? Did you have any international related party dealings involving rent or leasing? Did you have any service arrangements with international related parties? Did you have any derivative transactions with international related parties? Did you engage in the trading of derivatives globally through a trading structure in which you shared global profits from these activities with international related parties? Did you enter into any debt factoring or securitisation arrangements with international related parties? Did you have any dealings of a financial nature other than those listed under derivative transactions or debt factoring or securitisation arrangements with international related parties? Did you have any other international related party dealings of a revenue nature not reported elsewhere? Did you provide or receive share-based employee remuneration to or from an international related party? Were you a party to a cost contribution arrangement for developing, producing or obtaining assets or rights with an international related party? Did a restructuring event(s) occur in the current year involving international related parties or your branch operations? During the last three income years (including the current income year) did you revalue any assets following a restructuring event(s) involving international related parties or your branch operations? Do you have any branch operations (including Australian branch operations if you are a non-resident)? Did you hold any financing arrangement during the income year? Are you subject to the Taxation of Financial Arrangements rules contained in Division 230 of the ITAA 1997? Tax timing method election made Did you have a CFC that was a resident of an unlisted country that provided a benefit? Valid values are: TRUE = A contemporaneous professional valuation study or transfer pricing analysis of the restructuring event was undertaken FALSE = No contemporaneous professional valuation study or transfer pricing analysis of the restructuring even Was there a contemporaneous professional valuation study or transfer pricing analysis of the restructuring event undertaken? Other financial dealings - Description Other services - Description Other - Description Subdivision 768-A - foreign equity distributions on minimum 10% participation interests in foreign companies: Listed countries Subdivision 768-A - foreign equity distributions on minimum 10% participation interests in foreign companies: Specified countries Subdivision 768-A - foreign equity distributions on minimum 10% participation interests in foreign companies: Other unlisted countries Average quarterly balance of equity interests - Amounts received Average quarterly balance of equity interests - Amounts provided Average quarterly balance of debt interests - Amounts received Average quarterly balance of debt interests - Amounts provided Tangible property - Consideration paid Intangible property - Consideration paid Tangible property - Consideration received Intangible property - Consideration received Financial nature - Interest bearing loans - Average balance - Amounts loaned Amounts loaned - Interest free loans Branch operations - Interest bearing loans - Average balance - Amounts loaned Branch operations - Interest free loans for TR 2005/11 - Average balance - Amounts loaned Financial nature - Interest bearing loans - Average balance - Amounts borrowed Amounts borrowed - Interest free loans Branch operations - Interest bearing loans - Average balance - Amounts borrowed Branch operations - Interest free loans for TR 2005/11 - Average balance - Amounts borrowed The guidance to the calculation of Average Australian assests appears in the Instructions to Q39 of the IDS and the legislation Non-ADI - Average Australian asset The guidance to the calculation of Statement worldwide assests appears in the Instructions to Q39 of the IDS and the legislation Non-ADI - Statement worldwide asset Entity type code You may not be affected by the thin capitalisation provisions if one of the following applies: - you and your relevant associates have total debt deductions of $2 million or less - you satisfy section 820-37 of the ITAA 1997. Did the thin capitalisation rules affect you? Total amount of your share of net income/profit Other financial dealings - Percentage of dealings Tangible property - Percentage of dealings Licence fees - Percentage of dealings Rent/leasing - Percentage of dealings Treasury related services - Percentage of dealings Management and administration services - Percentage of dealings Insurance - Percentage of dealings Reinsurance - Percentage of dealings Research and development - Percentage of dealings Sales and marketing services - Percentage of dealings Software and information technology services - Percentage of dealings Technical services - Percentage of dealings Logistics - Percentage of dealings Asset management - Percentage of dealings Other services - Percentage of dealings Derivatives - Percentage of dealings Debt factoring - Percentage of dealings Securitisation - Percentage of dealings Interest - Percentage of dealings Guarantees - Percentage of dealings Other - Percentage of dealings Intangible property - Percentage of dealings Royalties - Percentage of dealings Restructuring event - Percentage of dealings Did you dispose of or acquire any tangible/intangible property of a non-revenue (capital) nature to or from international related parties not reported elsewhere? Did you provide any of the following for no payment or a non-monetary payment, or receive any of the following for a non-monetary payment to/from an international related party? Did you have any interests in Controlled Foreign Companies (CFCs) or Controlled Foreign Trusts (CFTs)? During the last three income years did you directly or indirectly transfer property, money or services to a non-resident trust? 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? Were you a partner in a Foreign Hybrid Limited Partnership (FHLP) or shareholder in a Foreign Hybrid Company (FHC)? Number of FHLPs or FHCs you had an interest in Are you a foreign bank or other qualifying financial entity that has not elected out of Part IIIB of the ITAA 1936? Notional amount of interest taken to be paid under section 160ZZZA Notional amount of interest taken to be paid under section 160ZZZA attributable to OB activities of OBUs Amount of section 160ZZZJ withholding tax paid on notional interest amount Were you an Offshore Banking Unit (OBU) or the head company of a consolidated group that included an OBU? Average quarterly notional amount taken to be borrowed under section 160ZZZ Restructuring event - Capital value Capital no payment - Nature of item Revenue no payment - Nature of item Capital non-monetary payment - Nature of item Revenue non-monetary payment - Nature of item Restructuring event - Appendix 7 code Transfer amount Borrowing - Assessable OB income Borrowing - Assessable OB income from related parties Lending - Assessable OB income Lending - Assessable OB income from related parties Guarantee-type - Assessable OB income Guarantee-type - Assessable OB income from related parties Trading - Assessable OB income Trading - Assessable OB income from related parties Eligible contact - Assessable OB income Eligible contract - Assessable OB income from related parties Investment - Assessable OB income Investment - Assessable OB income from related parties Advisory - Assessable OB income Advisory - Assessable OB income from related parties Hedging - Assessable OB income Hedging - Assessable OB income from related parties Other - As declared by regulation - Assessable OB income Other - As declared by regulation - Assessable OB income from related parties Total assessable OB Income / less Total OB deductions - Assessable OB income Total assessable OB Income / less Total OB deductions - Assessable OB income from related parties Borrowing - Net OB income/loss Lending - Net OB income/loss Guarantee-type - Net OB income/loss Trading - Net OB income/loss Eligible contract - Net OB income/loss Investment - Net OB income/loss Advisory - Net OB income /loss Hedging - Net OB income/loss Other - As declared by regulation - Net OB income/loss Total assessable OB Income / less Total OB deductions - Net OB income/loss General OB deduction and apportionable OB deductions Eligible fraction of foreign income tax on OB income claimed under division 770 Number of CFCs and CFTs - Listed countries Number of CFCs and CFTs - Specified countries Number of CFC and CFTs - Other unlisted countries Other financial dealings - Main pricing methodology Tangible property - Main pricing methodology Licence fees - Main pricing methodology Rent/leasing - Main pricing methodology Treasury related services - Main pricing methodology Management and administration services - Main pricing methodology Insurance - Main pricing methodology Reinsurance - Main pricing methodology Research and development - Main pricing methodology Sales and marketing services - Main pricing methodology Software and information technology services - Main pricing methodology Technical services - Main pricing methodology Logistics - Main pricing methodology Asset management - Main pricing methodology Other services - Main pricing methodology Derivatives - Main pricing methodology Debt factoring - Main pricing methodology Securitisation - Main pricing methodology Interest - Main pricing methodology Guarantees - Main pricing methodology Other - Main pricing methodology Royalties - Main pricing methodology Principal derivative types - Derivative code Tangible property - Main pricing methodology Intangible property - Main pricing methodology Amounts claimed for other internally recorded dealings Amounts returned for other internally recorded dealings Restructuring event - Entity or branch Capital gain reductions Capital loss reductions Capital gain amounts Capital loss amounts The value of this field indication if there are debt deductions claimed under sections 25-90 and 230-15(3) of the Income Tax Assessment Act 1997 or not. Valid values are: true = Entity had a debt deduction in earning non-assessable, non-exempt foreign income false = Entity did not have any debt deductions in earning non-assessable, non-exempt foreign income. Did you have any debt deductions in earning non-assessable non-exempt foreign income? Record the amount of debt deductions claimed under section 25-90 and 230-15(3) of the Income Tax Assessment Act 1997. Debt deductions in earning non-assessable non-exempt foreign income claimed Valid values are: true = The entity had a Conduit Foreign Income balance and/or distributed amounts of Conduit Foreign Income during the income year. false = The entity did not have a Conduit Foreign Income balance and/or distributed amounts of Conduit Foreign Income during the income year. Did you have a Conduit Foreign Income balance and/or distribute amounts of Conduit Foreign Income during the income year? Valid values are: true = indicates that the balance of unfranked non-portfolio dividend account at year end includes an amount that has also been counted towards the company's conduit foreign income for that income year. false = indicates that the balance of unfranked non-portfolio dividend account at year end does not include an amount that has also been counted towards the company's conduit foreign income for that income year. Conduit foreign income included in balance of unfranked non-portfolio dividend account at year end - code The value of the field is the balance of unfranked non-portfolio dividend account as at the last day of the income year. Balance of unfranked non-portfolio dividend account at year end Valid values are: true = The entity had an unfranked non-portfolio dividend account (refer section 46FB ITAA ). false = The entity did not have an unfranked non-portfolio dividend account (refer section 46FB ITAA ). Do you have an unfranked non-portfolio dividend account (refer section 46FB ITAA)? The value of the field is the total amount of interest paid to financial institution exempt from withholding under DTA. Australia has entered into taxation agreements with more than 40 countries. Tax treaties, which are also referred to as tax conventions or double tax agreements (DTA). They prevent double taxation and fiscal evasion and foster cooperation between Australia and other international tax authorities by enforcing their respective tax laws. The company will only be affected by a tax treaty if it is a resident of Australia or the other treaty country. For more information refer to Taxation Ruling 2001/3 Income Tax: Interpreting Australia's Double Tax Agreements. Interest to financial institution exempt from withholding under a DTA The value of the field is the total amount of section 128F exempt interest paid. Section 128F exempt interest paid The value of the field is the total amount of section 128FA exempt interest paid. Section 128FA exempt interest paid Valid values are: true = The entity paid amounts of interest exempt from withholding tax during the income year. false = The entity did not pay amounts of interest exempt from withholding tax during the income year. Did you pay amounts of interest exempt from withholding tax during the income year? IDSLodgeRequest [Abstract] RP Primary Items [Abstract] RP ForeignCountry Primary Items [Abstract] RP ForeignCountry ActivityCode Primary Items [Abstract] RP DTA Primary Items [Abstract] RP s128F Primary Items [Abstract] RP s128FA Primary Items [Abstract] RP OtherFinancialDealings Primary Items [Abstract] RP OtherFinancialDealings InterestBearing Primary Items [Abstract] RP OtherFinancialDealings InterestFree Primary Items [Abstract] RP BranchOperations Primary Items [Abstract] RP BranchOperations InterestBearing Primary Items [Abstract] RP BranchOperations InterestFree Primary Items [Abstract] RP TangibleRevenue Primary Items [Abstract] RP LicenceFees Primary Items [Abstract] RP RentLease Primary Items [Abstract] RP TreasuryRelated Primary Items [Abstract] RP ManagementAndAdmin Primary Items [Abstract] RP Insurance Primary Items [Abstract] RP Reinsurance Primary Items [Abstract] RP ResearchAndDevelopment Primary Items [Abstract] RP SalesAndMarketing Primary Items [Abstract] RP SoftwareAndITServices Primary Items [Abstract] RP Technical Primary Items [Abstract] RP Logistics Primary Items [Abstract] RP AssetManagement Primary Items [Abstract] RP OtherServices Primary Items [Abstract] RP Derivatives Primary Items [Abstract] RP DebtFactoring Primary Items [Abstract] RP Securitisation Primary Items [Abstract] RP OtherInterest Primary Items [Abstract] RP OtherGuarantees Primary Items [Abstract] RP OtherInsurance Primary Items [Abstract] RP OtherReinsurance Primary Items [Abstract] RP OtherNotReportedRevenue Primary Items [Abstract] RP OtherNotReportedTangibleNonRevenue Primary Items [Abstract] RP OtherNotReportedIntangibleNonRevenue Primary Items [Abstract] RP CapitalNoPayment Primary Items [Abstract] RP RevenueNoPayment Primary Items [Abstract] RP CapitalNonMonetaryPayment Primary Items [Abstract] RP RevenueNonMonetaryPayment Primary Items [Abstract] RP RechargeAmounts Primary Items [Abstract] RP Royalties Primary Items [Abstract] RP CFCLC Primary Items [Abstract] RP CFCSP Primary Items [Abstract] RP CFCUC Primary Items [Abstract] RP Borrowing Primary Items [Abstract] RP Borrowing RelatedParty Primary Items [Abstract] RP Lending Primary Items [Abstract] RP Lending RelatedParty Primary Items [Abstract] RP GuaranteeType Primary Items [Abstract] RP GuaranteeType RelatedParty Primary Items [Abstract] RP Trading Primary Items [Abstract] RP Trading RelatedParty Primary Items [Abstract] RP EligibleContract Primary Items [Abstract] RP EligibleContract RelatedParty Primary Items [Abstract] RP Investment Primary Items [Abstract] RP Investment RelatedParty Primary Items [Abstract] RP Advisory Primary Items [Abstract] RP Advisory RelatedParty Primary Items [Abstract] RP Hedging Primary Items [Abstract] RP Hedging RelatedParty Primary Items [Abstract] RP Other Primary Items [Abstract] RP Other RelatedParty Primary Items [Abstract] RP TotalNet Primary Items [Abstract] RP TotalNet RelatedParty Primary Items [Abstract] RP Division770 Primary Items [Abstract] RP GeneralDeduction Primary Items [Abstract] RP SpecifiedCountry Primary Items [Abstract] RP SpecifiedCountry ActivityCode Primary Items [Abstract] RP TrustExemptionCode Primary Items [Abstract] RP Quarterly Primary Items [Abstract]