See item 22: Attributed foreign income on the ATO website.
For more information on the calculation of the amounts shown at labels M and X, see the ATO's Foreign income return form guide (NAT 1840).
Direct or indirect interests in a controlled foreign company or a foreign trust (CFCs) have the same meaning as set out in Division 3 of Part X of the ITAA 1936.
A partnership has an interest in a transferor trust if the partnership has ever made, or caused to be made, a transfer of property or services to a non-resident trust. See section 102AAB of the ITAA 1936 for the definition of the transfer of property and services.
If the answer to this question is yes, select Y at label S. Click label S to complete an International dealings schedule (ids) for the current income year.
If the answer is no, select N at label S and don't complete the IDS schedule.
If the partnership was a subsidiary member of a consolidated group for the entire income year, you don't need to complete a return or an IDS.
Show at label M the amount of gross attributed foreign income from listed countries. Listed countries are set out in Part 1 of Schedule 10 to the Income Tax Regulations 1936.
Click labels M or X to use the Foreign Income worksheet (for) to record transactions and calculate any allowable foreign-income tax offset. See Foreign income worksheet (for).
Show at label X the amount of attributed foreign income from unlisted countries. Unlisted countries are countries that aren't listed in Schedule 10 to the Income Tax Regulations.
You should also show at label X the amount of income attributed from a transferor trust if the amount isn't shown at labels M.
21-100 Scope of CFC rules
21-130 “Listed” countries
21-190 Attribution of CFC income to attributable taxpayers
21-200 Attributable income of a CFC
21-230 Record keeping by attributable taxpayers
21-290 Accruals taxation of non-resident trust income
21-300 Transferor trust measures
21-310 Attributable taxpayers - non-resident trusts
21-360 Foreign investment funds (pre-2010-11)