This presentation covers:
- where have we come from?
- what do we have now?
- what are the proposed new CFC & FAF rules?
- proposed CFC rules - issues for the property industry:
- rental exclusion
- control
- grouping relief
- carve outs
- non-portfolio dividends
- proposed FAF rules - issues for the property industry:
- fixed trusts
- other issues
- rethinking of common property structures
- where to from here?