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Australian share exemption list 2009 (IR871)

(for the tax year ended 31 March 2009)

About this worksheet

This is a list of the companies that are considered to meet the exemption from the FIF rules for the year ended 31 March 2009.

PDF | 58kb | 11 pages

When to use this worksheet

The list sets out four columns of information: the ASX ticker, company name, and additions and removals from the ASX All Ordinaries and Listed Investment Companies indices that occurred during the year.

Where you own a share on the list and it has either an ASX addition or removal date beside it, then you need to consider the time of acquisition or disposal of the share in relation to these dates. Where there is no date shown it can be taken that the company satisfies the ASX index criterion at all times during the year.

There are other date criteria that need to be identified, for example, the relevant company must be resident in Australia at all times during the period of the year you hold the share. So it is important to identify the date a particular company either becomes or ceases to be resident. The Listed Investment Company index was added to the list of approved indices from 1 January 2009. If you held a share in a company included in the index prior to this date, the share and subsequent purchases will not qualify for the exemption for the 2009 tax year. Only if you first acquired a share in the company after this date would the share qualify for the exemption. These companies can be identified on the exempt list as they have a date of "1/01/2009" in the "Date added to ASX" column.

Note: The list was updated on 16 June 2009 to record the date changes that were previously missed, and are shown in red.

What you will need

Use this service when you have a share in an Australian company to determine whether the share is subject to the FIF rules or if you only need to return any dividends from the share if held on capital account.

Read more information about the Australian share exemption.

After you finish

If your share is covered by the Australian share exemption it will not be a FIF. Where the shares are held on capital account, the only income to be returned is the dividend income.

If your share is not covered by the Australian share exemption you may hold a FIF.

Check out how the FIF rules affect you.