International dealings schedule (IDS)

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.