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Abbreviations

Last updated 23 October 2014

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 1997

Income Tax (Transitional Provisions) Act 1997

PDF

pooled development fund

TFN

tax file number

QC40271