Foreign investment funds guide (current to 30 June 2010)

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Appendixes

Appendix 1: Approved stock exchanges

Schedule 12 and regulation 152I of the Income Tax Regulations 1936 - approved stock exchanges under Part   XI of the ITAA 1936

Argentina

Buenos Aires stock exchange

Córdoba stock exchange

La Plata stock exchange

Mendoza stock exchange

Rosario stock exchange

Australia

Australian Stock Exchange Limited

Bendigo Stock Exchange Limited

National Stock Exchange of Australia Limited

Austria

Vienna stock exchange

Belgium

Antwerp stock exchange

Brussels stock exchange

Liège stock exchange

Bermuda

Bermuda stock exchange

Brazil

Belo Horizonte stock exchange

Curitiba stock exchange

Fortaleza stock exchange

Porto Alegre stock exchange

Recife stock exchange

Rio de Janeiro stock exchange

Salvador stock exchange

Santos stock exchange

São Paulo stock exchange

Canada

Calgary stock exchange

Montreal stock exchange

Toronto stock exchange

Vancouver stock exchange

Winnipeg stock exchange

Chile

Santiago stock exchange

Valparaiso stock exchange

China

Shanghai stock exchange

Shenzhen stock exchange

Colombia

Bogotá stock exchange

Denmark

Copenhagen stock exchange

Finland

Helsinki stock exchange

France

Bordeaux stock exchange

Lille stock exchange

Lyon stock exchange

Marseille stock exchange

Paris stock exchange

Germany

Berlin stock exchange

Düsseldorf stock exchange

Frankfurt stock exchange

Hamburg stock exchange

Hannover stock exchange

Munich stock exchange

Stuttgart stock exchange

Greece

Athens stock exchange

Hong Kong

Hong Kong stock exchange

Hungary

Budapest stock exchange

India

Bombay stock exchange

Calcutta stock exchange

Delhi stock exchange

Madras stock exchange

Indonesia

Jakarta stock exchange

Surabaya stock exchange

Ireland

Dublin stock exchange

Israel

Tel Aviv stock exchange

Italy

Bologna stock exchange

Florence stock exchange

Genoa stock exchange

Milan stock exchange

Naples stock exchange

Palermo stock exchange

Rome stock exchange

Trieste stock exchange

Turin stock exchange

Venice stock exchange

Jamaica

Jamaica stock exchange

Japan

Fukuoka stock exchange

Hiroshima stock exchange

Kyoto stock exchange

Nagoya stock exchange

Niigata stock exchange

Osaka stock exchange

Sapporo stock exchange

Tokyo stock exchange

Korea, Republic of

Seoul stock exchange

Luxembourg

Luxembourg stock exchange

Malaysia

Kuala Lumpur stock exchange

Mexico

Mexican stock exchange

Netherlands

Amsterdam stock exchange

New Zealand

New Zealand stock exchange

Nigeria

Nigerian stock exchange

Norway

Oslo stock exchange

Pakistan

Karachi stock exchange

Peru

Lima stock exchange

Philippines

Makati stock exchange

Manila stock exchange

Poland

Warsaw stock exchange

Portugal

Lisbon stock exchange

Oporto stock exchange

Singapore

Singapore stock exchange

Slovakia

Bratislava stock exchange

Slovenia

Ljubljana stock exchange

South Africa

Johannesburg stock exchange

Spain

Barcelona stock exchange

Bilbao stock exchange

Madrid stock exchange

Valencia stock exchange

Sri Lanka

Colombo stock exchange

Sweden

Stockholm stock exchange

Switzerland

Basel stock exchange

Geneva stock exchange

Zurich stock exchange

Taiwan

Taiwan stock exchange

Thailand

Thailand stock exchange

Trinidad and Tobago

Trinidad and Tobago stock exchange

Turkey

Istanbul stock exchange

United Kingdom

London stock exchange

United States

American stock exchange

Boston stock exchange

Cincinnati stock exchange

Midwest stock exchange

NASDAQ stock exchange

New York stock exchange

Pacific stock exchange

Philadelphia stock exchange

Uruguay

Montevideo stock exchange

Venezuela

Caracas stock exchange

Maracaibo stock exchange

Yugoslavia, Federal Republic of

Belgrade stock exchange

Zimbabwe

Zimbabwe stock exchange

Appendix 2: Business activities that are not eligible activities

Schedule 4 - Business activities that are not eligible activities under Division   3 of Part   XI of the ITAA 1936

• Banking* and the provision of finance
• Financial intermediation services
• Investment in tainted assets, or tainted commodity investments, within the meaning of section 317* of the ITAA 1936
• Life insurance business*
• General insurance business*
• Certain activities in connection with real property other than in connection with construction*

*Although in this schedule banking, investment, life insurance business, general insurance business and activities in connection with real property are referred to as not being eligible activities, under subsection 496(2) the exemptions provided for by Divisions 4, 5, 6 and 7 of Part   XI are not affected.

Note: This applies for assessments for notional accounting periods beginning on or after 1   July 2003. For earlier periods, 'management of funds' was included in the Schedule   4 list of business activities that are not eligible activities.

Appendix 3: Approved international sectoral classification systems

Schedule 13 and regulation 152J of the Income Tax Regulations 1936 - approved international sectoral classification systems under Part   XI of the ITAA 1936

Bloomberg's Information Systems

Extel Financial Workstation

Financial Times-Actuaries World Index

International Finance Corporation Composite Index

Morgan Stanley Capital International Index

Salomon-Russell Global Equity Index

Standard and Poor's Composite Index (S & P 500)

ATO references:
NO NAT 2130