About this publication

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

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.

Abbreviations

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