Section Sch50-“ 71 — Income Tax Act 2007: Annual FDPA return

“ 71 Annual FDPA return A foreign dividend payment (FDPA) company must, not later than the time allowed under section 37 for providing a return of income for an income year, provide to the Commissioner an annual FDPA return in the prescribed form for the tax year corresponding to the income year, showing— “ (a) the opening and closing balances of the FDP account for the tax year: “ (b) the amount and source of all credits and debits that have arisen during the tax year as described in sections OA 5(3) and OA 6(3) of the Income Tax Act 2007: “ (c) the amount of FDP payable for the tax year under sections OC 30 to OC 32 of that Act: “ (d) the amount of FDP penalty tax payable for the tax year: “ (e) whether the company has chosen under section OC 4(1) of that Act to stop being an FDPA company: “ (f) the amount and source of every foreign dividend paid to the company during the year, and the amount of FDP paid for the foreign dividend: “ (g) further information as may be prescribed or required by the Commissioner.