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Abbreviations

Last updated 14 May 2020

CFC

controlled foreign company

CFT

controlled foreign trust

FIF

foreign investment fund

FLP

foreign life assurance policy

ITAA 1936

Income Tax Assessment Act 1936

ITAA 1997

Income Tax Assessment Act 1997

Note: Unless indicated otherwise, throughout this guide all sections and subsections in square brackets refer to the Income Tax Assessment Act 1936 (ITAA 1936).

QC91098