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Abbreviations and glossary

Last updated 17 May 2020

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

QC19443