Foreign investment funds guide 2008-09

Abbreviations

CFC	controlled foreign company
CFT	controlled foreign trust
FIF	foreign investment fund
FLP	foreign life assurance policy
ITAA 1936	Income Tax Assessment Act 1936
ITAA 1997	Income Tax Assessment Act 1997
MEC group	multiple entry consolidated group

Note: Unless indicated otherwise, throughout this guide all sections and subsections in square brackets refer to the Income Tax Assessment Act 1936 (ITAA 1936).

Sections within Foreign investment funds guide 2009

• Abbreviations
• Determining the amount of FIF income to include in your assessable income

Last Modified: Monday, 7 September 2009