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 E - Deemed rate of return method for FLPs  

SECTION 592   STEP 3 - DETERMINATION OF FOREIGN INVESTMENT FUND AMOUNT  

592(2)    

``basic statutory interest rate'', in relation to a year of income, means such annual rate or rates 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;