Show download pdf controls
  • About this publication



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

    End of attention

    This guide will help you work out how to include your foreign investment fund (FIF) income in your assessable income. It does not include all the qualifications and conditions of the FIF measures that may affect how you work out the amount of FIF income to include in your assessable income for a particular year.

    If you need more information, phone the Personal Tax Infoline on 13 28 61 or consult a registered tax adviser.



    controlled foreign company


    controlled foreign trust


    foreign investment fund


    foreign life assurance policy

    ITAA 1936
    (see note)

    Income Tax Assessment Act 1936

    ITAA 1997

    Income Tax Assessment Act 1997

    Note: Unless indicated otherwise, throughout this guide all sections and subsections in square brackets refer to the ITAA 1936.

    Last modified: 01 Apr 2020QC 18001