INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART XI - FOREIGN INVESTMENT FUNDS AND FOREIGN LIFE ASSURANCE POLICIES  

Division 18 - How to determine whether Foreign Investment Fund income accrued to a taxpayer from a FIF or a FLP  

Subdivision C - Deemed rate of return method for FIFs  

SECTION 555   STEP 3 - DETERMINATION OF FOREIGN INVESTMENT FUND AMOUNT  

555(2)    

`` basic statutory interest rate '', in relation to a year of income, means such annual rate or rates of interest as are provided for by section 214A for the year of income or for periods included in the year of income, as the case may be;