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Foreign investment funds guide 2008-09

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Foreign investment funds guide 2009

This guide will help you work out how to include your FIF income in your assessable income. It does not include all the qualifications and conditions of the FIF measures that may affect how you work out the amount of FIF income to include in your assessable income for a particular year.

If you need more information, phone the Individual Infoline on 13 28 61 or consult a registered tax adviser.

Sections within Foreign investment funds guide 2009

Last Modified: Monday, 7 September 2009

Table of contents
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Foreign investment funds guide 2009
Chapter 1: Introduction
Chapter 2: Key concepts of the FIF measures
Chapter 3: Exemptions
Chapter 4: Methods of FIF taxation
Calculation method using the CFC rules
Chapter 5: Foreign life assurance policies
Chapter 6: Avoiding double taxation
Chapter 7: Record keeping
Chapter 8: Taxation of non-resident trusts
Chapter 9: Consolidation (consolidated income tax treatment for groups of entities)
Appendices
Worksheets
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