Contents
Chapter 1 - Introduction
Chapter 2 - Summary of the suggested changes
- Property the rules will apply to
- Portfolio basis
- Using ring-fenced losses
- Interposed entities
- Timing of the introduction of the rules
Chapter 3 - Property the rules will apply to
- Definition of “residential land”
- Main home
- Mixed-use assets
- Revenue account land in dealing, development, subdivision and building businesses
- Property owned by companies and trusts