• What are the FIF record keeping provisions for?

    Attention

    Warning:

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

    End of attention

    The FIF record keeping provisions:

    • set out the records that you have to keep to enable you to work out your liability to FIF taxation, and
    • ensure that you have the necessary records to support the way you worked out your FIF income or loss or claim for exemption from FIF taxation.
    Last modified: 01 Jul 2006QC 18507