Schedule 25A instructions 2010

Appendix 3 Abbreviations

ADI	authorised deposit-taking institution
CGT	capital gains tax
CFC	controlled foreign company
CFT	controlled foreign trust
CUP	comparable uncontrolled price
FIF	foreign investment fund
FLP	foreign life insurance policy
ITAA 1936	Income Tax Assessment Act 1936
ITAA 1997	Income Tax Assessment Act 1997
ITR 1936	Income Tax Regulations 1936
PE	permanent establishment
R&D	research and development

Sections within Appendices

• Appendix 1 Location names and codes
• Appendix 2 Definitions
• Appendix 3 Abbreviations
• Appendix 4 Pricing methods
• Appendix 5 Worked example