Abbreviations
Some abbreviations used in this publication without accompanying explanation are:
ADI |
authorised deposit-taking institution |
ANFI |
adjusted net foreign income |
CFC |
controlled foreign company |
CFE |
controlled foreign entity |
CFP |
controlled foreign partnership |
CFT |
controlled foreign trust |
Commissioner |
Commissioner of Taxation |
DTA |
double taxation agreement |
EDCI |
eligible designated concession income |
FIF |
foreign investment fund |
FLP |
Foreign life assurance policy |
FTC |
foreign tax credit |
FTCS |
foreign tax credit system |
ITAA 1936 |
Income Tax Assessment Act 1936 |
ITAA 1997 |
Income Tax Assessment Act 1997 |
MEC group |
Multiple entry consolidated group |
NFI |
net foreign income |
P/Y loss |
previous years losses |
Regulations |
Income Tax Regulations 1936 |