54 p. ; 26 cm.

Chapter 1. Introduction -- ch. 2. Key concepts for the FIF measures -- What is a FIF? -- What is a FLP? -- What is an interest in a FIF? -- What is an interest in a FLP? -- Interests in a FIF or FLP subject to the FIF measures -- Notional accounting period of a FIF -- Direct investments -- Bare trus...

Exemption for visitors to Australia -- Exemption for employer-sponsored foreign superannuation -- Exemption for an interest in a FIF that is trading stock -- Exemption for an interest in a multi-industry foreign company -- Exemption for underwriting members of Lloyd's -- Exemption for a balanced inv...

Attribution accounts -- ch. 7. Avoiding double taxation: relief for foreign taxes under the calculation method -- Overview of the foreign tax credit system -- Market value and deemed rate of return methods -- Calculation method -- Changes to the foreign tax credit system: company FIFs -- Changes to...

Taxpayers exempt from the FIF measures -- Attribution of non-resident trust income under the FIF measures -- Attribution of non-resident trust income where the FIF measures do not apply -- Australian resident beneficiary of a non-resident trust estate under a legal disability -- Non-resident trust e...