The error IDS.440561 occurs when:
The response to “Are you a small business entity, not a significant global entity, and your international related party dealings do not exceed $5 million and 50% of your current year aggregated turnover?” is No, and
The International related party dealings questions in Section A of the schedule are not completed.
Complete all mandatory questions in Section A of the International related party dealings schedule. Check for red indicators in the corners of fields for mandatory items. Note that some fields may not have a red indicator, but Y/N questions still need to be answered.
Did you have dealings with international-related parties located in specified countries?
Did you have any international related party dealings involving tangible property of a revenue nature, including trading stock and raw materials?
Did you have any international related party dealings involving royalties or licence fees?
Did you have any international related party dealings involving rent or leasing?
Did you have any service arrangements with international related parties?
Did you have any derivative transactions with international related parties?
Did you enter into any debt factoring or securitisation arrangements with international related parties?
Did you have any dealings of a financial nature other than those listed under derivative transactions or debt factoring or securitisation arrangements with international related parties?
Did you have any other international related party dealings of a revenue nature not reported elsewhere?
Did you dispose of or acquire any tangible/intangible property of a non-revenue (capital) nature to or from international related parties not reported elsewhere?
Did you receive or were you entitled to receive remuneration from international related parties on a cost-plus basis for the performance of R&D type services?
Did you provide any of the following for no payment or a non-monetary payment, or receive any of the following for a non-monetary payment to/from an international related party?
Did you provide or receive share-based employee remuneration to or from an international related party?
Were you a party to a cost contribution arrangement for developing, producing or obtaining assets or rights with an international related party?
Did any restructuring events occur in the current year involving international related parties or your branch operations?
During the last three income years (including the current income year) did you revalue any assets following a restructuring event involving international related parties or your branch operations?