Real Estate Investment for Natural Persons

Contents

1. Glossary

2. Introduction

1. 2.1. Overview

   2.2. Purpose of this guide

   2.3. Who should read this guide?

   2.4. How to use this guide

   2.5. Legislative references

   2.6. Status of this guide

3. Natural persons and income excluded from Corporate Tax

4. Real Estate Investment

1. 4.1. Definition of Real Estate Investment

   4.2. Criteria for Real Estate Investment exclusion

   1. 4.2.1. Investment activity

      4.2.2. Scope of land or real estate property

      4.2.3. “Directly or indirectly”

      4.2.4. Sole establishments and sole proprietorships

   4.3. Corporate Tax implications of Real Estate Investment

   1. 4.3.1. Impact on registration for Corporate Tax

      4.3.2. Transactions at arm's length

   4.4. Distinguishing between taxable Business and excluded Real Estate Investment

   1. 4.4.1. Apportionment of expenditure

   4.5. Jointly owned land or real estate property

   4.6. Accounting Standards

5. General Anti-abuse Rule

6. Updates and Amendments