Passive investor guide for Top 500 private groups

A guide for Top 500 private groups whose income is sourced predominantly from passive investment activity.

Last updated 25 June 2025

Income from leasing of real property

Guidance relating to passive investment income from the leasing of real property.

Interest income

Guidance relating to interest income from passive investments.

Tax governance guidance for passive investors

Guidance to help Top 500 private groups with passive investments to develop effective tax governance.

Income from shares in listed companies

Guidance for passive investment income from shares in listed companies.

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