International dealings schedule (ids)

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The International Dealings Schedule (IDS) is used for taxpayers to report specific information on international dealings. The requirement to lodge the IDS is dependent on answers provided at specific questions in a Company, Partnership or Trust tax return. These trigger questions are identified on the tax return and in the instructions.

International Dealings Schedule replaces Schedule 25A and the Thin Capitalisation schedule.

Features of the IDS include:

The threshold for reporting details of international related party dealings is now $2m.
The schedule has specific questions on internally recorded dealings with permanent establishments (branch operations).
Superannuation funds are not required to complete the IDS.

See International dealings schedule instructions on the ATO website for IDS instructions, or email the ATO at idsproject@ato.gov.

The International Dealing Schedule contains 6 sections:

Section	For information on International Dealings, refer to:
Section A. International related party dealings	Section A Questions 2 to 18 on the ATO website.
Section B. Financial arrangements	Section B Questions 19 and 20 on the ATO website.
Section C. Interests in foreign entities	Section C Questions 21 to 29 on the ATO website.
Section D. Thin capitalisation	Section D Questions 30 to 39 on the ATO website.
Section E. Financial services entities	Section E Questions 40 and 41 on the ATO website.
Section F. Miscellaneous	Section F Miscellaneous Questions 42 and 44 on the ATO website.

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