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National rental affordability scheme - refundable tax offset and other taxation issues

 
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Table of contents
Background
When did NRAS start?
What NRAS incentives are provided through the tax system?
What is a refundable tax offset?
Who is entitled to the NRAS tax offset in their annual tax return?
Partnerships and trust beneficiaries who indirectly derive NRAS rent from a rental dwelling
Dwelling owners investing under a head lease agreement
Claiming the NRAS refundable tax offset
Amendments to NRAS tax offset entitlements
State and territory contributions
Capital gains tax
Does participating in NRAS impact on charitable status for tax purposes?
Calculating the NRAS tax offset
Examples of arrangements participating in NRAS
Election to relinquish your entitlement to the NRAS tax offset
Definitions
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