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This is a list of the companies (excluding listed investment companies) that are considered to meet the exemption from the FIF rules for the year ended 31 March 2015. The list sets out four columns of information: the ASX ticker code, company name, and additions and removals from the ASX All Ordinaries index that occurred during the year.
PDF | 99kb | 6 pages
Use this list when you have a share in an Australian company to determine whether the share is exempt from the FIF rules.
Where you own a share on the list and it has either an 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.
If your share is covered by the Australian share exemption it won't be a FIF. Where the shares are held on capital account, the only income to be returned will be the dividend income.
If your share isn't covered by the Australian share exemption you may hold a FIF.