Income Tax Assessment Act 1936
FORMER PART XI
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FOREIGN INVESTMENT FUNDS AND FOREIGN LIFE ASSURANCE POLICIES
(Repealed by No 114 of 2010)
Former Division 18
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How to determine whether Foreign Investment Fund income accrued to a taxpayer from a FIF or a FLP
Former Subdivision C
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Deemed rate of return method for FIFs
Former Determination of opening value
FORMER SECTION 552
552
VALUE OF INTERESTS AT START OF RELEVANT PERIOD (BEING LATER THAN 1 JANUARY 1993)
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CALCULATION METHOD APPLIED, OR INTERESTS EXEMPT, FOR PREVIOUS PERIOD
(Repealed by No 114 of 2010)
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