Party Demographics Organisation Details Business Line Or Function Cross Interaction Text Provide a description of the extent to which the main business line or function overlaps with or complements other main business lines or functions during the income year. Organisation Details Business Restructure Or Arrangement Anticipated Australian And Global Tax Impact Description Provide a description of the anticipated global tax impact of the restructure or arrangement Organisation Details Business Restructure Or Arrangement Step Description A description of the step of the restructure or arrangement. Organisation Details Business Strategy Text Provide a description of the business strategies deployed in the main business line or function during the income year. Organisation Details Effective Overseas Reporting Indicator Indicates if there was effective reporting to overseas personnel during the income year. A choice of TRUE/FALSE values: TRUE = One or more personnel employed in your business or operations effectively reported to overseas personnel during the income year. FALSE = None of the personnel employed in your business or operations effectively reported to overseas personnel during the income year. Organisation Details Effective Overseas Reporting Personnel Count The number of different overseas personnel to whom your individual personnel effectively reported during the relevant income year. Organisation Details Intangible Property Or Assets Or Rights Code The code that represents the type of intangible. Valid values are: TM = Trademarks, trade dress, trade names, brand names or like assets BE = Brand equity GW = Goodwill PT = Patents FR = Franchise rights RD = Registered designs CR = Copyright SW = Software DR = Distribution rights and like assets BR = Broadcast rights and like assets NC = Non-compete rights and like assets KH = Know how CI = Scientific, technical, industrial or commercial knowledge or information TS = Trade secrets, secret formulas or recipes or like rights or assets CL = Customer lists, customer data or like rights or assets OR = Other rights arising under or protected by foreign laws OT = Other intangible assets or rights Organisation Details Main Business Lines Or Functions Count This is the number of main business lines and/or functions the entity was engaged in during the relevant period. Organisation Details Operations Functional Characterisation Change Description Provide a description of the change in the functional characterisation of your operations for transfer pricing purposes in connection with the step of the restructure or arrangement. Organisation Details Operations Functional Characterisation Change Indicator Indicates if there has been any change in the functional characterisation of your operations for transfer pricing purposes in connection with the step of the restructure or arrangement. A choice of TRUE/FALSE values: TRUE = There has been a change in the functional characterisation of business operations for transfer pricing purposes in connection with the step of the restructure or arrangement. FALSE = There has been no change in the functional characterisation of business operations for transfer pricing purposes in connection with the step of the restructure or arrangement. Organisation Details Organisational Structure Diagram Attached Indicator Indicates if the organisational structure diagram has been attached. A choice of TRUE/FALSE values: TRUE = You have attached the diagram of your organisational structure. FALSE = You have not attached the diagram of your organisational structure. Organisation Details Organisational Structure Diagram File Name Text The filename of the organisational structure diagram. Organisation Details Reporting Arrangement Change Indicator Indicates if there was change in the reporting arrangement during the relevant period. A choice of TRUE/FALSE values: TRUE = There was a change in your individual personnel's reporting arrangements during the income year. FALSE = There was no change in your individual personnel's reporting arrangements during the income year. Organisation Details Reporting Personnel Change Indicator Indicates if there was a change in the individual overseas personnel to whom your individual personnel effectively reported during the income year. A choice of TRUE/FALSE values: TRUE = The change involved a change in the individual overseas personnel to whom your individual personnel effectively reported during the income year. FALSE = The change did not involve a change in the individual overseas personnel to whom your individual personnel effectively reported during the income year. Organisation Details Restructure Or Arrangement Anticipated Australian And Global Tax Impact Description Provide a description of the anticipated Australian tax impact of the restructure or arrangement. Organisation Details Restructure Or Arrangement Anticipated Australian Tax Impact Code A code to identify the anticipated Australian tax impact of the restructure or arrangement. Valid values are: ATI = Anticipate an increase in Australian tax (including any withholding taxes) as a result of the restructure or arrangement. NTI = Anticipate no increase or decrease in Australian tax (including any withholding taxes) as a result of the restructure or arrangement. ATD = Anticipate a decrease in Australian tax (including any withholding taxes) as a result of the restructure or arrangement. Organisation Details Restructure Or Arrangement Commercial Impact Description Provide a description of the commercial context and anticipated commercial impact of the restructure or arrangement. Organisation Details Restructure Or Arrangement Party Type Code The code that best describes the type of the party to the step of the restructure or arrangement. Valid values are: ACE = Reporting entity or other Australian member of the CbC reporting group IRP = International related party of reporting entity OTE = Other entity (excluding ACE or IRP entities) Organisation Details Restructure Or Arrangement Step Count The number of steps involved in the restructure or arrangement including all connected steps involving overseas related parties. Organisation Details Restructure Or Arrangement Step Party Involvement Indicator Indicates if the party entered into the step of the restructure or arrangement in the course of its business operations carried on through a Permanent Establishment (PE) in a country different to its country of tax residence. A choice of TRUE/FALSE values: TRUE = The party to the step of the restructure or arrangement entered into the step in the course of its business operations carried on through a permanent establishment in a different country to its country of tax residence. FALSE = The party to the step of the restructure or arrangement did not enter into the step in the course of its business operations carried on through a permanent establishment in a different country to its country of tax residence. Organisation Details Restructure Or Arrangement Step Plan Indicator Indicates if there is any step plan in relation to the steps of the restructure or arrangement. A choice of TRUE/FALSE values: TRUE = Step plan present in relation to the steps of the restructure or arrangement. FALSE = Step plan not present in relation to the steps of the restructure or arrangement. Organisation Details Restructure Or Arrangement Step Plan Attached Indicator Indicates if the step plans in relation to the steps of the restructure or arrangement have been attached. A choice of TRUE/FALSE values: TRUE = You have attached the step plans in relation to the steps of the restructure or arrangement. FALSE = You have not attached the step plans in relation to the steps of the restructure or arrangement. Organisation Details Restructure Or Arrangement Step Plan File Name Text The filename(s) of the step plan in relation to the steps of the restructure or arrangement you have attached. Organisation Details Restructure Or Arrangement Step Start Date The date on which the step of the restructure or arrangement started or occurred. Organisation Details Restructure Or Arrangement Step Type Code The code that best describes the type of the step of the restructure or arrangement. Valid values are: ELC = Election/choice for tax purposes TPC = Change in characterisation of function for transfer pricing purposes OCT = Other change in tax treatment RPD = Transaction or dealing between related parties (including issue of equity) EPD = Transaction or dealing between non-related parties (including issue of equity) CEB = An entity ceasing to carry on functions or activities through its particular branch operations (including where the entity continues carrying on the functions or activities other than through that particular branch) excluding: - RPD or EPD transactions or dealings COB = An entity commencing to carry on functions or activities through its particular branch operations (including where the entity was already carrying on the functions or activities other than through that particular branch) excluding: - RPD or EPD transactions or dealings CES = Cessation of functions or activities excluding: - CEB or COB - RPD or EPD transactions or dealings COM = Commencement of functions or activities excluding: - CEB or COB - RPD or EPD transactions or dealings TRM = Transfer of functions or activities excluding: - CEB or COB - RPD or EPD transactions or dealings ENE = Incorporating or establishing a new entity DTE = Dissolving or terminating an entity Organisation Details Restructure Or Arrangement Type Code The code that represents the type of restructure or arrangement that occurred during the relevant period. Valid values are: RTI = Restructure or arrangement involving transfer, licence or creation of intangibles RCD = Restructure or arrangement involving disposal of ownership interests in you by your controllers (excluding RTI restructures or arrangements) RDO = Restructure or arrangement involving disposal of entities or assets (excluding RCD or RTI restructures or arrangements) RAO = Restructure or arrangement involving acquisition of entities or assets (excluding RCD, RTI or RDO restructures or arrangements) RRF = Restructure or arrangement involving related party financing or refinancing (excluding RCD, RTI, RDO or RAO restructures or arrangements) RCB = Restructure or arrangement involving commencement or cessation of business operations (excluding RCD, RTI, RDO, RAO or RRF restructures or arrangements) ROT = Other kind of restructure or arrangement Organisation Details Restructure Or Arrangement Type Description Provide a description of the restructure (including any change in related party financing) or new arrangement involving transfer, licence or creation of intangibles that occurred during the current or previous income year. Organisation Details Restructures Or New Arrangements Indicator Indicates if any restructures or new arrangements occurred during the relevant period. A choice of TRUE/FALSE values: TRUE = There was one or more restructures (including any change in related party financing) or new arrangements involving transfer, licence, or creation of intangibles during the current or previous income year (including restructures or arrangements affecting future Australian withholding tax). FALSE = There was neither any restructures (including any change in related party financing) nor new arrangements involving transfer, licence, or creation of intangibles during the current or previous income year (including restructures or arrangements affecting future Australian withholding tax).