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Appendix 2 - Abbreviations and glossary of terms

Last updated 4 December 2006

Abbreviations

Some abbreviations used in this publication without accompanying explanation are:

CFC

controlled foreign company

CFE

controlled foreign entity

CFP

controlled foreign partnership

CFT

controlled foreign trust

DTA

double taxation agreement

DWT

dividend withholding tax

EDCI

eligible designated concession income

FIF

foreign investment fund

FTC

foreign tax credit

FTCS

foreign tax credit system

ITAA 1936

Income Tax Assessment Act 1936

ITAA 1997

Income Tax Assessment Act 1997

NFI

net foreign income

P/Y loss

previous years losses

QC18000