• Abbreviations

    ABN

    Australian business number

    CGT

    capital gains tax

    CFC

    controlled foreign company

    film loss

    film component of tax loss

    ITAA

    Income Tax Assessment Act

    IT(TP)A 1997

    Income Tax (Transitional Provisions) Act 1997

    PDF

    pooled development fund

    TFN

    tax file number

    Last modified: 26 May 2016QC 48179