Published on 28 Apr 09
by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE
This presentation covers the new passively held asset rules:
- some ‘revision' - basic conditions & some definitions
- ‘passively held assets'
- why the changes?
- what hasn't changed?
- the changes
- deemed affiliates
- passively held assets & SBEs
- passively held assets & SBE partnerships.