Changes to International Dealings Schedule (IDS) focus group

Original Published Date
Tax Category
Tax preparation
Resource Type
Consultative groups

The purpose of the Changes to International Dealings Schedule (IDS) focus group is to work through the impacts of the following Budget measures as we develop a solution in preparation for Tax Time 2024:

  • International Tax – removing the preferential tax treatment for Offshore Banking Units (CA2024-001)
  • Multinationals Tax Integrity Package – amending Australia's interest (thin capitalisation) rules (CA2024-006)
  • Multinationals Tax Integrity Package – denying deductions for payments relating to intangibles held in low or no-tax jurisdictions (CA2024-011), as well as
  • Updates to (double-tax agreement) country codes.

This focus group will be an opportunity for members to provide valuable feedback and insights into expected changes to the IDS.



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