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This is a list of the companies that are considered to meet the exemption from the FIF rules for the year ended 31 March 2012. 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.
PDF | 280kb | 6 pages
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
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.
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.