CFC |
controlled foreign company |
CFT |
controlled foreign trust |
FIF |
foreign investment fund |
FLP |
foreign life assurance policy |
ITAA 1936 |
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 Income Tax Assessment Act 1936 (ITAA 1936).