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Appendix 3 Abbreviations

Last updated 27 September 2012

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

QC24214