Foreign investment funds guide

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Worksheets

Worksheet 1 - Market value method

Worksheet 2 - Deemed rate of return method for FIFs

Complete the relevant parts of the worksheet for the interests you hold in the FIF on the last day of the notional accounting period - notional accounting period is explained on page 3. Interests in the FIF which you dispose of before the end of the notional accounting period are not taxed under FIF measures.

Worksheet 3 - Calculation method

Complete the relevant parts of the worksheet for those interests you held in the FIF on the last day of the notional accounting period. Notional accounting period is explained in chapter 2 above. Interests in the FIF that you dispose of before the end of the notional accounting period are not taxed under the FIF measures.

Worksheet 4 - Deemed rate of return method for FLPs

Complete the relevant parts of the worksheet for the interests you hold in the FLP. Read Deemed rate of return method for more information.

Worksheet 5 - Cash surrender value method for FLPs

Complete the relevant parts of the worksheet for the interests you hold in the FLP. See Cash surrender value method for more information.

ATO references:
NO NAT 2130