Guidance on Real Estate Investment Trusts - Main Contents

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GREIT01000Background
GREIT02000Conditions and tests
GREIT03000Entry to the regime
GREIT04000Tax-exempt income
GREIT04500Non tax-exempt income
GREIT05000Capital gains
GREIT06000Leaving the regime
GREIT07000Breaches of conditions
GREIT08000Distributions
GREIT08500Taxation of investors: distributions

This chapter has been replaced by the Savings and Investment Manual at SAIM5300-5340.
GREIT09000Miscellaneous
GREIT11000Group REITs
GREIT12000Group conditions and rules
GREIT13000Joint ventures


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