n Question about Asset Test n We would like to get your opinion on the interpretation in relation to the active asset test.In particular, we want to confirm how the “>50{7dd96b7919860a2c3102c7386769c9f0afed9c42fc01bdf7b43f7ec55abe84c8} periodn that the property is used to carry on the business” is measured.n n n Please refer to the following scenario:n n n Active Asset Test requirements.n n n

Questions about FBT & staff loans: If you provide a staff loan, then you must charge the FBT benchmark rate of interest to avoid any FBT liability? If you provide a loan to staff to buy shares as an investment, will the interest be “otherwise deductible” for FBT purposes? Does it make any difference if the shares are in the