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Australian share exemption list 2014 IR871

(for the year ending 31 March 2014)

About this worksheet

This is a list of the companies that are considered to meet the exemption from the FIF rules for the year ended 31 March 2014. 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 | 104kb | 6 pages

When to use this worksheet

Use this list 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.

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. 

Read more information about the Australian share exemption.

What you will need
After you finish

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.

Check out how the FIF rules affect you.