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  • Appendix 3 Abbreviations

    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

    ADI

    authorised deposit-taking institution

    CGT

    capital gains tax

    CFC

    controlled foreign company

    CFT

    controlled foreign trust

    CUP

    comparable uncontrolled price

    ITAA 1936

    Income Tax Assessment Act 1936

    ITAA 1997

    Income Tax Assessment Act 1997

    ITR 1936

    Income Tax Regulations 1936

    PE

    permanent establishment

    R&D

    research and development

    Last modified: 28 Sep 2012QC 24214