This presentation covers:
- setting the scene (gearing and transparency landscape)
- domestic unit trusts " inward and outward investor regimes
- associate entities of outward investors
- public unit trusts and tracing
- when is a unit trust an FCAT?
- when is the worldwide gearing test available?
- s.820-37 90% assets test exemption
- s.820-39 exemption and securitisation vehicles.