Sentences with phrase «asset pool during»
CGT relief may have been chosen because the CGT asset was allocated to the fund's segregated non-current asset pool during the pre-commencement period.
https://www.ato.gov.au/ Not exact matches
Increased availability and popularity of vehicles that allow for cheap, convenient, well - diversified market exposure increases the pool of money inclined to bid on equities as an asset class — not only during the good times, but also when buying opportunities arise.
A scheme of concern involves causing an asset (with large unrealised capital gains) to form part of a fund's segregated current pension asset pool before the pre-commencement period, and then causing it to revert to accumulation phase during the pre-commencement period by making the choice; the question will then be the purposes for which these steps were undertaken.
To keep performance high, credit - focused managers are moving back into some of the risky assets that got tarnished during the financial crisis like collateralized loan obligations, or CLOs, securities cobbled together from pools of corporate loans.