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Do you need to use this guide?

Last updated 30 June 2008

Did you have interests in a foreign company, a foreign trust or a foreign life assurance policy? (Read Chapter 2: Key concepts of the FIF measures and Chapter 5: Foreign life assurance policies.)

No

The foreign investment fund (FIF) measures do not apply to you. You do not need to use this guide.

Yes

Read on.

If you were a resident at any time during the income year, did you:

No

The FIF measures do not apply to you. You do not need to use this guide.

Yes

Read on.

Does an exemption apply to your interest in a FIF or FLP? (Read Chapter 3: Exemptions.)

No

Read on.

Yes

Do not include any amount in your assessable income from the interests in that FIF or FLP. Read Chapter 8: Record keeping to work out the records that you need to keep, then read on.

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