INCOME TAX ASSESSMENT ACT 1936

FORMER PART XI - FOREIGN INVESTMENT FUNDS AND FOREIGN LIFE ASSURANCE POLICIES  

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

Former Subdivision C - Deemed rate of return method for FIFs  

Determination of opening value

FORMER SECTION 553   553   VALUE OF INTERESTS AT START OF RELEVANT PERIOD (BEING LATER THAN 1 JANUARY 1993) - MARKET VALUE METHOD APPLIED FOR PREVIOUS PERIOD  
(Repealed by No 114 of 2010)


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