Abbreviations
Some abbreviations used in this publication without accompanying explanation are:
CFC |
controlled foreign company |
CFE |
controlled foreign entity |
CFP |
controlled foreign partnership |
CFT |
controlled foreign trust |
DTA |
double taxation agreement |
DWT |
dividend withholding tax |
EDCI |
eligible designated concession income |
FIF |
foreign investment fund |
FTC |
foreign tax credit |
FTCS |
foreign tax credit system |
ITAA 1936 |
Income Tax Assessment Act 1936 |
ITAA 1997 |
Income Tax Assessment Act 1997 |
NFI |
net foreign income |
P/Y loss |
previous years losses |