Abbreviations

ABN

Australian business number

CGT

capital gains tax

CFC

controlled foreign company

film loss

film component of tax loss

FHSA

first home saver account

ITAA

Income Tax Assessment Act

IT(TP)A

Income Tax (Transitional Provisions) Act 1997

PDF

pooled development fund

PST

pooled superannuation trust

TFN

tax file number