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DN 6: When FIF loss arises
or “When you might have a loss from foreign investments”
You could also call this:

“How to work out your Foreign Investment Fund loss”

When you need to figure out how much Foreign Investment Fund (FIF) loss you have, you’ll use special calculation methods. These methods are explained in sections EX 44 to EX 61 of the law. These sections tell you how to work out your FIF income or loss. The amount of FIF loss you calculate depends on which method you use.

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Next up: DN 8: Ring-fencing cap on deduction: attributable FIF income method

or “Limits on deductions for foreign investment fund losses”
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Part D Deductions
Attributed losses from foreign equity

DN 7Calculation of FIF loss

  1. The amount of a FIF loss is calculated, using the relevant calculation method, under sections EX 44 to EX 61 (which relate to the calculation of FIF income or loss).

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