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  • Do you need to use this guide?

    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

    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.

    Last modified: 01 Jul 2008QC 27917