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Abbreviations

Last updated 29 May 2019

ABN

Australian business number

CGT

capital gains tax

CFC

controlled foreign company

film loss

film component of tax loss

ITAA 1936

Income Tax Assessment Act 1936

ITAA 1997

Income Tax Assessment Act 1997

IT(TP)A 1997

Income Tax (Transitional Provisions) Act 1997

PDF

pooled development fund

TFN

tax file number

QC58658