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Abbreviations and glossary

Last updated 1 July 2020

Abbreviations

Some abbreviations used in this publication without accompanying explanation are:

ANFI

adjusted net foreign income

CGT

capital gains tax

CFC

controlled foreign company

Commissioner

Commissioner of Taxation

EDCI

eligible designated concession income

FIF

foreign investment fund

ITAA 1936

Income Tax Assessment Act 1936

ITAA 1997

Income Tax Assessment Act 1997

MEC group

Multiple entry consolidated group

NFI

net foreign income

QC90118