1

(a) Paragraph   (f) of item   1; or

(b) paragraph   (e) of item   2; or

(c) paragraph   (d) of item   3

All of the following apply:

(a) there has been a transaction in the assessment year that:

(i) involves associates; and

(ii) has income tax consequences;

(b) any of the following apply:

(i) the parties were not dealing with each other at arm's length in relation to the transaction;

(ii) the transaction results in an amount of $200,000 or more being included in or allowable as a deduction from the assessable income of any of the parties in respect of the assessment year;

(iii) the transaction involves one or more CGT events, and the sum of the capital proceeds from the events is $200,000 or more;

(d) the transaction is relevant to an amount in the assessed entity's assessment

2

(a) Paragraph   (f) of item   1; or

(b) paragraph   (e) of item   2; or

(c) paragraph   (d) of item   3

All of the following apply:

(a) a private company is taken to have paid a dividend to an entity, as described in section   109C, 109D, 109E or 109F of the Act, in the assessment year;

(b) the entity is:

(i) a shareholder of the company; or

(ii) an associate of a shareholder of the company; or

(iii) a former shareholder of the company; or

(iv) an associate of a former shareholder of the company;

(c) the period during which the Commissioner may amend an assessment in relation to the company is at least 4 years;

(d) the dividend is relevant to an amount in the assessed entity's assessment

3

(a) Paragraph   (f) of item   1; or

(b) paragraph   (d) of item   3

All of the following apply:

(a) the effect of section   109XB of the Act is that an amount is included as a dividend in the assessable income of:

(i) a shareholder of a company; or

(ii) an associate of a shareholder of a company;

  in the assessment year as described in subsection   109XA(1), (2) or (3) of the Act;

(b) the period during which the Commissioner may amend an assessment in relation to both the trustee and the company is at least 4 years;

(c) the dividend is relevant to an amount in the assessed entity's assessment

4

(a) Paragraph   (f) of item   1; or

(b) paragraph   (e) of item   2; or

(c) paragraph   (d) of item   3

Both of the following apply:

(a) in the assessment year:

(i) an entity acquired an ESS interest to which Subdivision   83A - B of the Income Tax Assessment Act 1997 applies; and

(ii) subsection   83A - 35(5) of that Act (integrity rule about share trading and investment companies) does not apply to the ESS interest; and

(iii) the entity that provided the ESS interest is not a small business entity in relation to which item   2 or 3 of the table in subsection   170(1) of the Act applies;

(b) the ESS interest is relevant to an amount in the assessed entity's assessment

5

(a) Paragraph   (f) of item   1; or

(b) paragraph   (e) of item   2; or

(c) paragraph   (d) of item   3

Both of the following apply in the assessment year:

(a) the assessed entity has not identified income (ordinary or statutory) from one or more foreign transactions for the purposes of, or in the course of, an assessment;

(b) the income has not been received from a resident investment vehicle

5A

(a) Paragraph   (f) of item   1; or

(b) paragraph   (e) of item   2; or

(c) paragraph   (d) of item   3

The sum of the amounts of assessable income from sources other than an Australian source (within the meaning of the Income Tax Assessment Act 1997 ) of the following for the assessment year is $200,000 or more:

(a) the assessed entity;

(b) an affiliate (within the meaning of that Act) of the assessed entity;

(c) an entity that is connected with (within the meaning of that Act) the assessed entity.

5B

(a) Paragraph   (e) of item   2; or

(b) paragraph   (d) of item   3

The assessed entity is, at any time in the assessment year:

(a) a foreign controlled Australian entity (within the meaning of the Income Tax Assessment Act 1997 ); or

(b) a non - resident.

6

(a) Paragraph   (f) of item   1; or

(b) paragraph   (e) of item   2; or

(c) paragraph   (d) of item   3

Both of the following apply in the assessment year:

(a) subsection   345(5) of the Act (transfer under a scheme) may be applicable to the assessed entity;

(b) not all of the relevant information regarding the application of that subsection can be obtained from a resident investment vehicle

7

(a) Paragraph   (f) of item   1; or

(b) paragraph   (e) of item   2; or

(c) paragraph   (d) of item   3

Both of the following apply:

(a) paragraph   448(1A)(f) of the Act (provision of services under a scheme) may be applicable to the assessed entity;

(b) not all of the relevant information regarding the application of that paragraph can be obtained from a resident investment vehicle

8

(a) Paragraph   (f) of item   1; or

(b) paragraph   (e) of item   2; or

(c) paragraph   (d) of item   3

Any of the following provisions applies in relation to the assessed entity in the assessment year:

(a) section   45A of the Act (streaming of dividends and capital benefits);

(b) section   45B of the Act (schemes to provide certain benefits);

(c) subsection   102AE(7) of the Act (excluded income for minors);

(ca) section   177DA of the Act (schemes that limit a taxable presence in Australia);

(d) section   177E of the Act (stripping of company profits);

(e) section   177EA of the Act (franking debit creation and franking credit cancellation schemes);

(ea) subsection   177J(1) of the Act (diverted profits tax);

(f) Division   270 in Schedule   2F to the Act (scheme to take advantage of deductions);

(g) subsection   26 - 50(7) of the Income Tax Assessment Act 1997 (expenses for a leisure facility or boat);

(h) any of sections   165 - 180 to 165 - 205 (rules affecting the operation of tests for changing ownership of a company), or Division   175 (use of a company's tax losses or deductions to avoid income tax), of the Income Tax Assessment Act 1997 ;

(i) Subdivision   207 - F of the Income Tax Assessment Act 1997 (cancellation of gross - up or tax offset where the imputation system has been manipulated)

9

Paragraph   (f) of item   1

The assessed entity makes a request under section   131 - 5 in Schedule   1 to the Taxation Administration Act 1953 in relation to any of the following:

(a) an excess concessional contributions determination, or excess non - concessional contributions determination, for a financial year that corresponds to the assessment year;

(b) a notice of assessment of an amount of Division   293 tax payable for the assessment year

10

(a) Paragraph   (e) of item   2; or

(b) paragraph   (d) of item   3

At any time during the assessment year, the total number of entities that are connected with (within the meaning of the Income Tax Assessment Act 1997 ), or are an affiliate of (within the meaning of that Act), the assessed entity is 10 or more.

11

(a) Paragraph   (e) of item   2; or

(b) paragraph   (d) of item   3

The assessed entity:

(a) has claimed a tax offset under Division   355 of the Income Tax Assessment Act 1997 (research and development) for the assessment year; or

(b) might be able to deduct an amount under a provision mentioned in subsection   355 - 105(2) of that Act for the assessment year; or

(c) has an amount that might be included in the assessed entity's assessable income for the assessment year under section   355 - 450 of that Act.

12

(a) Paragraph   (f) of item   1; or

(b) paragraph   (e) of item   2; or

(c) paragraph   (d) of item   3

Any of the following apply in the assessment year:

(a) the assessed entity has chosen to obtain a roll - over under Division   125 of the Income Tax Assessment Act 1997 (demerger relief);

(b) there is a roll - over under Subdivision   126 - B of that Act (companies in the same wholly - owned group) in respect of which the assessed entity is the originating company or the recipient company mentioned in that Subdivision;

(c) the assessed entity has chosen, or is taken to have chosen, to obtain a roll - over under Division   615 of that Act (roll - overs for business restructures).

13

(a) Paragraph   (f) of item   1; or

(b) paragraph   (e) of item   2; or

(c) paragraph   (d) of item   3

The assessed entity disregarded a capital gain or capital loss in relation to the assessment year under section   855 - 10 of the Income Tax Assessment Act 1997 (capital gains and losses of foreign residents).