INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
PART XI
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FOREIGN INVESTMENT FUNDS AND FOREIGN LIFE ASSURANCE POLICIES
Division 18
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How to determine whether Foreign Investment Fund income accrued to a taxpayer from a FIF or a FLP
Subdivision C
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Deemed rate of return method for FIFs
SECTION 546
546
IF RELEVANT PERIOD STARTS ON 1 JANUARY 1993
If the interests in the group were acquired before the start of the relevant period and that period starts on 1 January 1993, the value of the interests on the relevant day is to be determined in accordance with section 547 , 548 or 549 , as the case requires.
If the interests in the group were acquired before the start of the relevant period and that period starts on 1 January 1993, the value of the interests on the relevant day is to be determined in accordance with section 547 , 548 or 549 , as the case requires.
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