• Abbreviations

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

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    Some abbreviations used in this publication without accompanying explanation are:

    ANFI

    adjusted net foreign income

    CFC

    controlled foreign company

    CFE

    controlled foreign entity

    CFP

    controlled foreign partnership

    CFT

    controlled foreign trust

    DTA

    double taxation agreement

    EDCI

    eligible designated concession income

    FIF

    foreign investment fund

    FTC

    foreign tax credit

    FTCS

    foreign tax credit system

    ITAA 1936

    Income Tax Assessment Act 1936

    ITAA 1997

    Income Tax Assessment Act 1997

    NFI

    net foreign income

    P/Y loss

    previous years losses

    Last modified: 14 Nov 2006QC 18505