Individual tax return instructions supplement 2012 - Australian ...

19Foreign entitiesAre you an Australian resident who:n had an interest in a foreign company over whichyou have some control, orn has ever transferred, or caused the transferof, property (including money) or servicesto a non‐resident trust?No Go to question 20.Yes Read on.Answering this questionTo complete this item you must read the Foreign incomereturn form guide (NAT 1840), go to ato.gov.au andsearch for ‘Foreign income return form guide’.Completing your tax return1Readchapter 1 of the Foreign income returnform guide.2 Did you have either a direct orindirect interest in a controlledforeign company (CFC)?No Print X in the NO box at I item 19.Go to step 5.Yes Read on.4Work5Readout your attributed foreign income from theseforeign companies and write the amount at K.chapter 2 of the Foreign income returnform guide.6 Did you ever, directly orindirectly, transfer or cause thetransfer of property (includingmoney) or services to anon‐resident trust?7Work8OnNoYesPrint X in the NO box at W. Go toquestion 20.Print X in the YES box at W. Read on.out your attributed foreign income fromtransferor trusts and write the amount at B.a separate sheet of paper, print:n SCHEDULE OF ADDITIONAL INFORMATION:ITEM 19n your name, address and tax file numbern the name of the non-resident trust andits trusteesn the amount of any attributable income in relationto the trust.Attach your schedule to page 3 of your tax return.3 Did you, alone or with associates:n have direct or indirect controlling intereststotalling 10% or more in a foreign company, orn have effective control of a foreign company?No Print X in the NO box at I item 19.Go to step 5.Yes Print X in the YES box at I item 19.Read on.INDIVIDUAL TAX RETURN INSTRUCTIONS SUPPLEMENT 2012 s13