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09 May 12 International dealings schedule

The ATO advises that it is introducing a new income tax schedule for 2012, the International dealings schedule (IDS) 2012. The IDS 2012 replaces the previous Schedule 25A and Thin capitalisation schedule. A taxpayer must complete an IDS 2012 if they operate a company, partnership or trust and have entered an amount or 'Y' (for yes) at certain labels on their tax return.

 


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