Pre-Budget Submission 2010: Modernise Investment Management Rules

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This chapter urges the Federal Government to:

• create flexible A-REIT unit holder distribution rules and eliminate uncertainty over ‘active/passive income’;
• end the thin cap rule penalty for property trusts;
• increase access to more foreign treaty tax benefits;
• remove the CGT penalty on trust restructures;
• create simpler, more meaningful capital raising documentation; and
• simplify GST rules and end the margin scheme confusion.