International Dealings Related Parties Transactions Excess Aggregate Value Indicator An indicator to determine whether the aggregate amount of the transactions with international parties (including the value of any property or service transferred, or the balance of any loans), is greater than a specified amount. Valid values are: TRUE = Aggregate amount of the transactions with international parties is greater than the threshold FALSE = Aggregate amount of the transactions with international parties is equal to or less than the threshold International Dealings Related Parties Transactions Indicator An indicator to determine whether the reporting entity has had transactions or dealings with international related parties. Valid values are: TRUE = Entity had dealings with international related parties, apart from the dealings with related parties located in specified countries FALSE = Entity did not have dealings with international related parties, apart from the dealings with related parties located in specified countries International Dealings Specified Countries Transactions Indicator An indicator to determine whether the reporting entity has had transactions or dealings with international parties located in specified countries. Valid values are: TRUE = Entity had dealings with international parties located in specified countries FALSE = Entity did not have dealings with international parties located in specified countries International Dealings Transactions Tangible Property Revenue Indicator An indicator to determine whether the entity had international dealings involving tangible property of a revenue nature, including trading stock and raw materials. Valid values are: TRUE = Entity had international dealings involving tangible property of a revenue nature, including trading stock and raw materials FALSE = Entity did not have international dealings involving tangible property of a revenue nature, including trading stock and raw materials International Dealings Transactions Royalties Licence Fees Indicator An indicator to determine whether the entity had international dealings involving royalties or licence fees. Valid values are: TRUE = Entity had international dealings involving royalties or licence fees FALSE = Entity did not have international dealings involving royalties or licence fees International Dealings Transactions Rent Leasing Indicator An indicator to determine whether the entity had dealings involving rent or leasing. Valid values are: TRUE = Entity had dealings involving rent or leasing FALSE = Entity did not have dealings involving rent or leasing International Dealings Transactions Service Arrangements Indicator An indicator to determine whether the entity had service arrangements. Valid values are: TRUE = Entity had service arrangements FALSE = Entity did not have service arrangements International Dealings Derivative Transactions Indicator An indicator to determine whether the entity had derivative transactions. Valid values are: TRUE = Entity had derivative transactions FALSE = Entity did not have derivative transactions International Dealings Derivatives Trading Global Indicator An indicator to determine whether the entity engaged in the trading of derivatives globally through a trading structure in which it shared global profits. Valid values are: TRUE = Entity engaged in the trading of derivatives globally through a trading structure in which it shared global profits from these activities FALSE = Entity did not engage in the trading of derivatives globally through a trading structure in which it shared global profits from these activities International Dealings Debt Factoring Securitisation Indicator An indicator to determine whether the entity entered into debt factoring or securitisation arrangements. Valid values are: TRUE = Entity entered into debt factoring or securitisation arrangements FALSE = Entity did not enter into debt factoring or securitisation arrangements International Dealings Other Financial Dealings Indicator An indicator to determine whether the entity had dealings of a financial nature with international dealings, other than derivatives, debt factoring or securitisation arrangements. Valid values are: TRUE = Entity had dealings of a financial nature other than those listed under derivative transactions or debt factoring or securitisation arrangements FALSE = Entity had no dealings of a financial nature other than those listed under derivative transactions or debt factoring or securitisation arrangements International Dealings Other Revenue Indicator An indicator to determine whether the entity had dealings of a revenue nature not reported elsewhere. Valid values are: TRUE = Entity had other dealings of a revenue nature not reported elsewhere FALSE = Entity did not have other dealings of a revenue nature not reported elsewhere International Dealings Share Based Employee Remuneration Indicator An indicator to determine whether the entity provided or received share-based employee remuneration. Valid values are: TRUE = Entity provided or received share-based employee remuneration FALSE = Entity did not provide or receive share-based employee remuneration International Dealings Cost Contribution Arrangements Indicator An indicator to determine whether the entity was a party to a cost contribution arrangement for developing, producing or obtaining assets or rights. Valid values are: TRUE = Entity was a party to a cost contribution arrangement for developing, producing or obtaining assets or rights FALSE = Entity was not a party to a cost contribution arrangement for developing, producing or obtaining assets or rights International Dealings RestructuringEvents Indicator An indicator to determine whether a restructuring event(s) occurred in the current year involving international dealings or an entity's branch operations. Valid values are: TRUE = A restructuring event(s) occurred in the current year involving international dealings or entity's branch operations FALSE = A restructuring event(s) did not occur in the current year involving international dealings or entity's branch operations International Dealings Transactions Restructuring Events Asset Revaluation Indicator An indicator to determine whether the reporting entity has revalued any assets following a restructuring event(s). International Dealings Branch Operations Indicator An indicator to determine if the entity had any branch operations. Valid values are: TRUE = Entity has branch operations (including Australian branch operations where the entity is a non resident) FALSE = Entity does not have any branch operations (including Australian branch operations where the entity is a non resident) International Dealings Financial Arrangements Indicator Determines if the entity held any financing arrangements during the reporting period. Valid values are: TRUE = Entity has branch operations (including Australian branch operations where the entity is a non resident) FALSE = Entity does not have any branch operations (including Australian branch operations where the entity is a non resident) International Dealings Taxation Of Financial Arrangements Rules Applied Indicator Identifies if the entity is subject to the Taxation of Financial Arrangements (TOFA) rules. Valid values are: TRUE = Entity is subject to Taxation of Financial Arrangements (TOFA) rules FALSE = Entity is not subject to Taxation of Financial Arrangements (TOFA) rules International Dealings Tax Timing Method Elections Code This code identifies which tax timing method was elected. Valid values are: B = Fair value method C = Foreign exchange retranslation method - general election D = Foreign exchange translation method - qualifying foreign exchange account(s) election E = Hedging financial arrangements method F = Reliance on financial reports method G = No elections made International Dealings Controlled Foreign Companies Resident Unlisted Country Benefit Provided Indicator Identifies if the entity had a Controlled Foreign Company (CFC) that was a resident of an unlisted country that provided a benefit as defined in section 47A of the Income Tax Assessment Act 1936. Valid values are: TRUE = Entity had a Controlled Foreign Company (CFC) that was a resident of an unlisted country that provided a benefit as defined in section 47A of the Income Tax Assessment Act (ITAA) 1936 FALSE = Entity did not have a Controlled Foreign Company (CFC) that was a resident of an unlisted country that provided a benefit as defined in section 47A of the Income Tax Assessment Act (ITAA) 1936 International Dealings Event Analysis Indicator An indicator to determine whether there was a contemporaneous professional valuation study or transfer pricing analysis of the restructuring event undertaken. 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 event was undertaken International Dealings Description Text A description of any international service arrangements involving other services, dealings, or events. Tax Collection 4