Tax Collection 4 International Dealings Conduit Foreign Income Indicator An indicator of Conduit Foreign Income balance and/or distribution of Conduit Foreign Income during the income year. Conduit foreign income is foreign income that is ultimately received by a non-resident through one or more interposed Australian corporate tax entities. 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. International Dealings Unfranked Non Portfolio Account Conduit Foreign Income Included Indicator An indicator of whether conduit foreign income has been included in the balance of unfranked non-portfolio dividend account at year end or not. 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. International Dealings Unfranked Non Portfolio Dividend Account Amount The balance amount of the unfranked non-portfolio dividend account as at the last day of the period. International Dealings Unfranked Non Portfolio Dividend Account Indicator An indicator of whether the entity has a unfranked non-portfolio dividend account or not. The unfranked non-portfolio dividend account is not a financial account for accounting purposes. It is an account the purpose of which is solely to track unfranked non-portfolio dividends received and on-paid by the company. Valid values are: TRUE = The entity had an unfranked non-portfolio dividend account. FALSE = The entity did not have an unfranked non-portfolio dividend account. International Dealings Withholding Tax Exempt Non Resident Interest Paid Amount The balance amount of interest paid to non-residents that is exempt from withholding tax. International Dealings Withholding Tax Exempt Non Resident Interest Paid Indicator An indicator of whether the entity paid amounts of interest exempt from withholding tax during the income period. Interest paid to foreign financial institutions is exempt from withholding tax because of Australia's double tax agreements (DTAs) with those countries. 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.