IFM24000 - Real Estate Investment Trust : Property Rental Income : Contents

1. IFM24005

   Real Estate Investment Trust : Property rental income : Calculation of property rental business profits: general: CTA2010/S599
2. IFM24010

   Real Estate Investment Trust : Property rental income: capital allowances: general: CTA2010/S537
3. IFM24015

   Real Estate Investment Trust : Property rental income: capital allowances: assets that move between the property rental and residual businesses: CTA2010/S555 and S557
4. IFM24020

   Real Estate Investment Trust : Property rental business income: loan relationships and derivative contracts: general: CTA2010/S599(3)
5. IFM24023

   Real Estate Investment Trust : Property rental business income: loan relationships and derivative contracts: interpretation: CTA2010/S599(4)
6. IFM24025

   Real Estate Investment Trust : Property rental business income: loan relationships and derivative contracts: interest and netting off: CAT2010/S599(3)
7. IFM24028

   Real Estate Investment Trust : Property rental business income: loan relationships and derivative contracts: partnership example
8. IFM24029

   Real Estate Investment Trust : Property rental business losses
9. IFM24030

   Real Estate Investment Trust : Property rental business income: Property rental business/Trading borderline: general
10. IFM24035

    Real Estate Investment Trust : Property rental business income: Property rental income/ trading income borderline: specific
11. IFM24040

    Real Estate Investment Trust : Property rental business income: investment/trading borderline: general
12. IFM24045

    Real Estate Investment Trust : Property rental business income: investment/trading borderline: development
13. IFM24048

    Real Estate Investment Trust : Property rental business income: investment/trading borderline: other examples
14. IFM24050

    Real Estate Investment Trust : Property rental business income: investment/trading borderline: 3 year development rule: CTA2010/S556
15. IFM24055

    Real Estate Investment Trust : Property rental business income: investment/trading borderline: refund of Entry Charge: CTA2010/S556(4)
16. IFM24060

    Real Estate Investment Trust : Property rental business income: investment/trading borderline: 3-year development rule: interpretations: CTA2010/S556