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Abbreviations and glossary

Last updated 2 August 2020

Abbreviations

Some abbreviations used in this publication without accompanying explanation are:

CGT

capital gains tax

CFC

controlled foreign company

Commissioner

Commissioner of Taxation

EDCI

eligible designated concession income

FIF

foreign investment fund

ITAA 1936

Income Tax Assessment Act 1936

ITAA 1997

Income Tax Assessment Act 1997

MEC group

Multiple entry consolidated group

QC27953