Item 27 - Label Y - International dealings greater than $2 million

Was the aggregate amount of the transactions or dealings with international related parties (including the value of property transferred or the balance outstanding on any loans) greater than $2 million?

This is a mandatory question. The answer defaults to No. If this question applies to the company, you must select Yes from the list at label Y.

If the answer is yes, complete and lodge an International dealings schedule.

Refer to International dealings schedule available on the ATO website.

CCH References

22-665 Div 13: pre-2013/2014 dealings between separate entities

22-580 Overview of transfer pricing

22-600 Transfer pricing: 2013-2014 onwards

22-700 Thin Capitalisation