• Abbreviations

    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

    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

    MEC group

    multiple entry consolidated group

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

    Last modified: 04 Feb 2010QC 21777