Miscellaneous Capital Nature Indicator An indicator to determine whether the entity had any dealings of a non-revenue (capital) nature in which it acquired an interest in an asset, or a Capital Gains Tax (CGT) event occurred (including disposal). Valid values are: TRUE = Entity disposed of or acquired tangible/intangible property of a non-revenue (capital) nature to or from international related parties not reported elsewhere FALSE = Entity did not dispose of or acquire tangible/intangible property of a non-revenue (capital) nature to or from international related parties not reported elsewhere Miscellaneous Received Or Provided Services Property Processes Rights Or Obligations For Non Monetary Consideration Indicator Indicator to determine whether any non-monetary consideration has been given or received in any dealings. Valid values are: TRUE = Non-monetary consideration has been given or received by the entity in dealings FALSE = Non-monetary consideration has not been given or received by the entity in dealings Miscellaneous Interest In Controlled Foreign Companies And Controlled Foreign Trusts Indicator Identifies if the entity had any interests in Controlled Foreign Companies (CFCs) or Controlled Foreign Trusts (CFTs). Valid values are: TRUE = Entity had interests in Controlled Foreign Companies (CFCs) or Controlled Foreign Trusts (CFTs) FALSE = Entity did not have any interests in Controlled Foreign Companies (CFCs) or Controlled Foreign Trusts (CFTs) Miscellaneous Transfer Property Money Or Services Indicator Identifies if the entity, directly or indirectly, has transferred property, money or services to a non-resident trust. Valid values are: TRUE = Entity has, directly or indirectly, transferred property, money or services to a non-resident trust FALSE = Entity did not, directly or indirectly, transfer property, money or services to a non-resident trust Miscellaneous Non Resident Trust Interest Entitlement Or Beneficiary Indicator An indicator to determine whether the reporting party was a beneficiary, or had an interest in, or was entitled to acquire an interest in, a non-resident trust estate. Valid values are: TRUE = Reporting party was a beneficiary, or had an interest in, or was entitled to acquire an interest in, a non-resident trust estate FALSE = Reporting party was not a beneficiary, nor had an interest in, nor was entitled to acquire an interest in, a non-resident trust estate Miscellaneous Foreign Hybrid Limited Partnership Or Foreign Hybrid Company Shareholder Indicator Identifies if the entity was a partner in a Foreign Hybrid Limited Partnership (FHLP) or shareholder in a Foreign Hybrid Company (FHC). Valid values are: TRUE = Entity was a partner in a Foreign Hybrid Limited Partnership (FHLP) or shareholder in a Foreign Hybrid Company (FHC) FALSE = Entity was not a partner in a Foreign Hybrid Limited Partnership (FHLP) or shareholder in a Foreign Hybrid Company (FHC) Miscellaneous Foreign Hybrid Limited Partnership Or Foreign Hybrid Company Interest In Count The total number of Foreign Hybrid Limited Partnership (FHLP)s or Foreign Hybrid Company (FHC)s the entity had an interest in. Financial Services Foreign Bank Or Qualifying Financial Entity Indicator This identifies if an entity is a foreign bank or other qualifying financial entity that has not elected out of Part IIIB of the Income Tax Assessment Act (ITAA) 1936. Valid values are: True = Entity is a foreign bank or other qualifying financial entity that has not elected out of Part IIIB of the Income Tax Assessment Act (ITAA) 1936 False = Entity is not a foreign bank or other qualifying financial entity that has not elected out of Part IIIB of the Income Tax Assessment Act (ITAA) 1936 Financial Services Non Offshore Banking Unit Notional Interest Amount The notional amount of interest taken to be paid by Non Offshore Banking Unit. Financial Services Offshore Banking Unit Notional Interest Amount The notional amount of interest taken to be paid by Offshore Banking Unit. Financial Services Notional Interest Tax Withholding Amount The amount of withholding tax paid on the notional interest amount. Financial Services Offshore Banking Unit Or Head Consolidated Group Indicator This identifies if the entity is an Offshore Banking Unit (OBU) or the head company of a consolidated group that included an OBU. True = Entity was an Offshore Banking Unit (OBU) or the head company of a consolidated group that included an OBU False = Entity was not an Offshore Banking Unit (OBU) or the head company of a consolidated group that included an OBU Financial Services Notional Average Borrowings Amount The average notional borrowings taken to be borrowed for a foreign bank or other qualifying financial entity. Miscellaneous Capital Value Code A code that identifies the relevant capital value. Valid values are: 1 = $0 to less than $10 million 2 = $10 million to less than $50 million 3 = $50 million to less than $100 million 4 = $100 million to less than $500 million 5 = $500 million or greater Miscellaneous Nature Of Item Code A code that identifies the nature of the dealings for which no payment or a non-monetary payment was received. Valid values are: 1 = Company shares 2 = Contract manufacturing 3 = Contractual interests 4 = Deposits/investment assets 5 = Derivative portfolio 6 = Insurance policies 7 = Insurance recapitalisation 8 = Intellectual property/intangibles 9 = Interests in trust, partnership or other entity type 10 = Loan assets 11 = Loan liabilities 12 = Marketing hubs 13 = Real property 14 = Shared services 15 = Shipping 16 = Trading activities 17 = Other assets 18 = Other functions 19 = Other liabilities 20 = Other risks Miscellaneous Percentage Of Dealings With Documentation Code The code to identify the percentage of dealings for which you have documentation. Percentage of dealings with documentation refers to the aggregate dollar amount of transactions reported for which you have relevant documentation expressed as a percentage of total dollar value of transactions reported. Valid values are: 1 = 0% 2 = 1% to less than 25% 3 = 25% to less than 50% 4 = 50% to less than 75% 5 = 75% to less than 100% 6 = 100% Miscellaneous Transfer Property Money Or Services Amount The amount for the transfers of property, money or services, either direct or indirect, to a non resident trust still in existence during the reporting year. Financial Services Offshore Banking Income Assessable Amount The (gross) amount of assessable Offshore Banking (OB) income. Financial Services Offshore Banking Income Or Loss Net Amount The amount of net Offshore Banking (OB) income or loss. Financial Services General Offshore Banking Deduction And Apportionable Offshore Banking Deduction Amount The sum of the amount of general Offshore Banking (OB) deductions, and the amount of apportionable OB deductions for all OB activities for the reporting year. Financial Services Offshore Banking Income Foreign Income Tax Eligible Fraction Claimed Amount The foreign income tax paid on the offshore banking income of an Offshore Banking Unit (OBU) is taken to be one-third (the current offshore banking eligible fraction) of the amount of foreign income tax actually paid. Miscellaneous Interest In Controlled Foreign Companies And Controlled Foreign Trusts Count The number of Controlled Foreign Companies (CFCs) or Controlled Foreign Trusts (CFTs) where the reporting party had either a direct or indirect interest. Miscellaneous Arms Length Pricing Method Code The arm's length pricing method used to set or review consideration of a revenue (non-capital) nature. Valid values are: 1 = Apportionment of costs 2 = Apportionment of income 3 = Comparable uncontrolled price method 4 = Cost-contribution arrangement 5 = Cost-plus method 6 = Fixed mark-up applied to cost 7 = Fixed percentage of resale price 8 = Marginal costing 9 = Profit split method 10 = Resale price method 11 = Transactional net margin method 12 = Transactional net margin method (whole-of-entity) 13 = Other arm's length methods 14 = No transfer pricing method used Miscellaneous Principal Derivatives Code A code that identifies the principal derivative transaction types. Valid values are: 1 = Credit default swap 2 = Currency swaps 3 = Forwards 4 = Interest rate swaps 5 = Options 6 = Swaps - other 7 = Warrant 8 = Other Miscellaneous Acquisitions And Disposals Pricing Method Code The method used for pricing acquisitions and disposals where the reporting party acquired or disposed of capital asset. Valid values are: 1 = Nil consideration 2 = Cost price 3 = Written-down value 4 = Discounted cash flow 5 = Director's valuation 6 = Independent valuation 7 = Quoted market price 8 = Other methods Miscellaneous Internally Recorded Dealings Amounts Claimed Total Amount The total costs or expenditure claimed for Australian tax purposes, for any other internally recorded dealings with branch operations. Miscellaneous Internally Recorded Dealings Amounts Returned Total Amount The total costs or expenditure returned for Australian tax purposes, for any other internally recorded dealings with branch operations. Other Accounting And Financial Disclosures