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  • Abbreviations

    ABN

    Australian business number

    CGT

    capital gains tax

    CFC

    controlled foreign company

    film loss

    film component of tax loss

    ITAA 1936

    Income Tax Assessment Act 1936

    ITAA 1997

    Income Tax Assessment Act 1997

    IT(TP)A 1997

    Income Tax (Transitional Provisions) Act 1997

    PDF

    pooled development fund

    TFN

    tax file number

    Last modified: 30 May 2019QC 58658