• Abbreviations

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    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

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    Some abbreviations used in this publication without accompanying explanation are:

    ANFI

    adjusted net foreign income

    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

    NFI

    net foreign income

    Last modified: 28 Oct 2008QC 27916