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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 2008.
PDF | 49kb | 11 pages
The list sets out four columns of information: the ASX ticker, company name, and additions and removals from the ASX All Ordinaries index that occurred during the year. There are also known dates of changes about criteria other than indexation, eg the relevant company must be resident in Australia at all times during the period of the year the investor holds the share. So it is important to identify the date a particular company either becomes or ceases to be resident.
Where an investor owns a share on the list and it has either an ASX addition or removal date beside it, then an investor needs to consider the time of acquisition or disposal of their shares 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.
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.
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.