ADI |
authorised deposit-taking institution |
CGT |
capital gains tax |
CFC |
controlled foreign company |
CFT |
controlled foreign trust |
CUP |
comparable uncontrolled price |
FIF |
foreign investment fund |
FLP |
foreign life insurance policy |
ITAA 1936 |
Income Tax Assessment Act 1936 |
ITAA 1997 |
Income Tax Assessment Act 1997 |
ITR 1936 |
Income Tax Regulations 1936 |
PE |
permanent establishment |
R&D |
research and development |
Appendix 3 Abbreviations
Last updated 2 June 2010
QC22875