Special Tax Topics 2025-2026 - Introduction to the international dealings schedule

This session introduces the International Dealings Schedule (IDS) and focuses on the role, importance and requirements of the IDS. It is designed to help participants understand the key concepts behind IDS reporting and recognise when specialist advice is required.

Through real-world case studies, the session will introduce an awareness of critical areas such as transfer pricing, related party dealings, thin capitalisation, and restructuring disclosures. By the end of the session, participants will have the confidence to identify issues that warrant escalation and ensure accurate reporting.

Learning Outcomes:

After successful completion of this topic, learners should have more of an awareness of:

• What is an IDS & when is one required?
• Structure of the IDS - Sections A to H at high level
• Key Concepts of the IDS - arm's length principle, transfer pricing documentation, characterisation of transactions, specified countries, restructuring events
• Common errors, audit risks & ATO focus areas
• These detailed sessions have been specifically designed for an online platform to ensure training is informative, immersive and engaging.

These sessions will:

• Ensure you get the critical knowledge you need while minimising your time out of the office.
• Assist you in providing proactive tax and superannuation advice and identifying tax planning opportunities early
• Help you avoid any possible traps and pitfalls
• Give you answers to the questions most relevant to you

Our partnership with Thomson Reuters gives you the most up-to-date information, updated regularly and enhanced by our technical specialists.

Continuing Professional Development Hours

All sessions covered in our Special Tax Topics Series constitute verifiable CPD for CA ANZ and is likely to the Tax Practitioners Board's CPD requirements.

PER SESSION
Up to 1.5 CPD hours
Tax Practitioners Board Up to 1.5 CPD hours