Tangible property

For the purposes of Schedule 25A, tangible property includes real and personal property. It also includes all property involved in the process of manufacture, including:

  • raw materials
  • plant and equipment
  • trading stock and the finished product.

Other tangible property may include:

  • acquisitions or disposals of ordinary shares or preference shares
  • leasehold interests in land.

You should report the gross purchases or expenditure and gross sales or revenue from international related party dealings or transactions from this source.

    Last modified: 21 Feb 2012QC 25356