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Form 114Section 12(2)Unit Title Schemes Act 2009
REGISTRARGENERALS DIRECTIONSNORTHERN TERRITORY OF Australian:IMPORTANT NOTICE
Please Note Privacy Statement OverleafCHANGE OF SCHEME STATEMENT TO
IDENTIFY
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Note: It is always advisable to consult with a tax advisor or expert if you have any doubts or questions while filling out form no 114.
Who needs form no 114?
01
Individuals who meet certain criteria may need to fill out form no 114. The specific requirements for needing this form may vary by jurisdiction, but generally, those who have foreign financial accounts, assets, or financial dealings may be required to fill out this form.
02
Some common reasons why someone may need to fill out form no 114 include: having a financial interest in or signature authority over one or more foreign accounts with a total value exceeding a certain threshold, receiving distributions from or being a grantor of a foreign trust, or owning foreign financial assets that require reporting.
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It is recommended to consult with a tax advisor or the relevant taxation authority to determine if form no 114 is necessary for your specific situation.
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What is form no 114?
Form No 114 is the Report of Foreign Bank and Financial Accounts (FBAR), which is required by the U.S. Department of the Treasury's Financial Crimes Enforcement Network (FinCEN) to report foreign bank accounts held by U.S. citizens and residents.
Who is required to file form no 114?
U.S. citizens, residents, and entities that have a financial interest in or signature authority over foreign financial accounts exceeding $10,000 at any time during the calendar year are required to file Form No 114.
How to fill out form no 114?
Form No 114 must be filled out electronically using the Bank Secrecy Act (BSA) E-Filing System provided by FinCEN. You need to enter details such as personal identification information, account details, and financial institutions.
What is the purpose of form no 114?
The purpose of Form No 114 is to detect and prevent money laundering, tax evasion, and other criminal activities through the reporting of foreign financial accounts.
What information must be reported on form no 114?
The information that must be reported includes the account number, the name and address of the foreign financial institution, the maximum value of the account during the year, and identification information of the filer.
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