• The stock exchange listing method

    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

    You can use the stock exchange listing method to decide whether a FIF is principally engaged in one or more eligible activities - but only if the FIF is a company.

    Your interest in the FIF must be included in a class of interests quoted on a stock market of an approved stock exchange. See Appendix 1: Approved stock exchanges for more information. [section 499]

    Under this method, your interests in the FIF will be exempt if you can establish that the foreign company FIF is included in a class of companies classified or designated as engaged in an eligible activity on either:

    Last modified: 27 May 2005QC 17512