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International dealings schedule (IDS)

See International dealings schedule instructions on the ATO website for further information.

The international dealings schedule (IDS) applies only to those companies, trusts and partnerships having International related party dealings/transfer pricing where:

  • the aggregate amount of those transaction or dealing were more than $2 million
  • they had overseas branch operations or direct or indirect interest in a foreign trust, foreign company, controlled foreign entity or transferor trust
  • the thin capitalisation provisions affected them.

The IDS is made up of 7 sections.


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