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Foreign investment fund amendments

Published on 14 Oct 99 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

Amendments to the Foreign Investment Fund ("FIF") provisions in Part XI of the Income Assesment Act 1936 were contained in the Taxation Laws Amendment Bills. The principal change was the inclusion of a new exemption for interests held in certain US entities, provided in a new Division 8 of Part XI.

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Peter Norman FTI
Peter is a Partner with Norton Rose. Current at 01 April 2010 Click here to expand/collapse more articles by Peter NORMAN.
 

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