Timing and quantifying rules - Terminating provisions - Definitions
EZ 32: Terminating exemption for grey list FIF investing in Australasian listed equities
You could also call this:
“Expired rule about special treatment for certain overseas investments in Australia and New Zealand”
This part of the law used to be about an exception for certain types of investments. It was called ‘Terminating exemption for grey list FIF investing in Australasian listed equities’. However, this part of the law no longer applies. It was removed on 2 November 2012. If you want to know more about why it was removed, you can look at section 62 of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012.
