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Making and maintaining investments

Making and maintaining investments

All delegates must be registered to be able to see training and to be eligible to receive CPD hours and not to breach copyright law.



1 Introduction
2 The Sole Purpose Test
2.1 Introduction
2.2 Requirements of the sole purpose test
2.3 Determining purpose
2.4 Running a business
2.5 Reading
3 Prohibition On The Provision Of Financial Assistance
3.1 Introduction
3.2 Requirements of the financial assistance prohibition
3.3 Who is a relative?
3.4 What actually is financial assistance?
3.5 How this might apply in practice
3.6 Can financial assistance be provided indirectly?
3.7 Reading
4 Acquisitions From Related Parties
4.1 Introduction
4.2 Requirements of the prohibition
4.3 What is an asset?
4.4 Who is a related party
4.5 Business real property
4.6 Other exceptions
4.7 Anti-avoidance provisions
4.8 Reading
5 Part 8 — In-House Asset Rules
5.1 Introduction
5.2 Determining whether in-house asset rules have been complied with
5.3 Reading
6 Arm’s Length Requirements
6.1 Introduction
6.2 Exact rules
6.3 Meaning of ‘arm’s length’
6.4 Practical applications
6.5 Reading
7 Section 52B — The Covenants
7.1 The requirements
7.2 Reading
8 No Charges & Derivatives
8.1 Introduction
8.2 Exact requirements
8.3 Derivatives risk statements
8.4 Conclusion
8.5 Reading
9 Collectables & Personal Use Assets
9.1 Introduction
9.2 Context
9.3 Collectables and personal use assets
9.4 No leases to related parties
9.5 No use by related parties
9.6 No storage in private residence of related parties
9.7 Insurance, decisions on storage and related party transfers
9.8 Grandfathering
9.9 Penalties for contraventions
9.10 Reading
10 Appendix




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