Other Information 2018 2018

This tab includes items relating to specific types of companies, as well as to foreign transactions:

• Item 9 - Capital allowances Depreciating assets first deducted this income year 2018 2018
• Item 10 - Small business entity simplified depreciation 2018 2018
• Item 11 - Consolidation deductions 2018 2018
• Item 12 - National rental affordability scheme 2018 2018
• Item 13 - Losses information 2018 2018
• Item 14 - Personal services income 2018 2018
• Item 15 - Licensed Clubs only 2018 2018
• Item 16 - Life insurance companies and friendly societies only 2018 2018
• Item 18 - Pooled development funds 2018 2018
• Item 19 - Retirement savings accounts (RSAs) providers only 2018 2018
• Item 20 - Label J - Foreign income tax offset 2018 2018
• Item 21 - Research and Development tax incentive 2018 2018
• Item 22 - Early stage venture capital limited partnership (ESVCLP) tax offset 2018 2018
• Item 23 - Early stage investor tax offset 2018 2018
• Item 24 - Internet trading 2018 2018
• Item 25 - Reportable tax position 2018 2018

Overseas transactions or interests / Thin capitalisation / Foreign source income:

These are mandatory questions and must be answered even if you do not have any overseas transactions or interests. Tax will roll over the answer from the previous year and where that is N, the preparer must review the answers each year. If the answer at Item 27, 28 or Item 29 is Y, then you must complete and attach an International dealings schedule 2018:

• Item 26 - Label X - International related party dealings/transfer pricing 2018 2018
• Item 27 - Label Y - International dealings greater than $2 million 2018 2018
• Item 28 - Label Z - Overseas interests 2018 2018
• Item 28 - Label Z - Overseas interests 2018 2018
• Item 30 - Label I - Transactions with specified countries 2018 2018

Where the appropriate information is reported in the Company tax return you must complete an International dealings schedule 2018 (NAT 73345). The International dealings schedule may be completed in MYOB Tax and lodged with the Company return via PLS.

Overseas branch operations include:

• Business operations carried on by an Australian resident entity at or through a fixed place of business in another country.
• Business operations carried on by a foreign resident entity at or through a fixed place of business in Australia.

See International dealings schedule 2018 on the ATO website.