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  • Abbreviations

    Attention

    Warning:

    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    ABN

    Australian business number

    ATO

    Australian Taxation Office

    CGT

    capital gains tax

    Commissioner

    Commissioner of Taxation

    CFC

    controlled foreign company

    film loss

    film component of tax loss

    head company

    head company of a group as defined in ITAA 1997

    ITAA

    Income Tax Assessment Act

    MEC

    group multiple entry consolidated group

    PST

    pooled superannuation trust

    TFN

    tax file number

    Last modified: 30 Jul 2003QC 27493