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 587   587   IF RELEVANT PERIOD STARTS ON 1 JANUARY 1993  
If the interests in the FLP were acquired before the start of the relevant period and that period starts on 1 January 1993, the value of the FLP on the relevant day is to be determined in accordance with section 588 .


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