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  • Abbreviations and glossary

    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

    Abbreviations

    Some abbreviations used in this publication without accompanying explanation are:

    ADI

    authorised deposit-taking institution

    ANFI

    adjusted net foreign income

    CFC

    controlled foreign company

    CFE

    controlled foreign entity

    CFP

    controlled foreign partnership

    CFT

    controlled foreign trust

    Commissioner

    Commissioner of Taxation

    DTA

    double taxation agreement

    EDCI

    eligible designated concession income

    FIF

    foreign investment fund

    FLP

    Foreign life assurance policy

    FTC

    foreign tax credit

    FTCS

    foreign tax credit system

    ITAA 1936

    Income Tax Assessment Act 1936

    ITAA 1997

    Income Tax Assessment Act 1997

    MEC group

    Multiple entry consolidated group

    NFI

    net foreign income

    P/Y loss

    previous years losses

    Regulations

    Income Tax Regulations 1936
    Last modified: 18 May 2020QC 19443