Abbreviations
Some abbreviations used in this publication without accompanying explanation are:
CGT |
capital gains tax |
CFC |
controlled foreign company |
Commissioner |
Commissioner of Taxation |
EDCI |
eligible designated concession income |
FIF |
foreign investment fund |
ITAA 1936 |
Income Tax Assessment Act 1936 |
ITAA 1997 |
Income Tax Assessment Act 1997 |
MEC group |
Multiple entry consolidated group |