GREIT - Guidance on Real Estate Investment Trusts: Main contents

Updates to this guidance

GREIT01000 Background
GREIT02000 Conditions and tests
GREIT03000 Entry to the regime
GREIT04000 Property rental income
GREIT04500 Residual income
GREIT05000 Capital gains
GREIT06000 Leaving the regime
GREIT07000 Breaches of conditions
GREIT08000 Distributions
GREIT08500 Taxation of investors: distributionsThis chapter has been replaced by the Savings and Investment Manual at SAIM5300-5340, with the exception of GREIT08525. 
GREIT08525 Taxation of investors - distributions - Corporation Tax payers
GREIT09000 Miscellaneous
GREIT11000 Group REITs
GREIT12000 Group conditions and rules
GREIT13000 Joint ventures