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Item 28 - Label Z - Overseas interests

Did you have overseas branch operations or a direct or indirect interest in a foreign trust, foreign company, controlled foreign entity, or transferor trust?

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

If the answer is yes, complete and lodge the 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

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