PDF Investment Tax Effectiveness
PDF’s are Australian companies registered under The Pooled Development Funds Act 1992, as amended and are regulated by Innovation Australia. The main features are:
1. To invest patient equity capital in eligible Australian companies:
a) With up to $50m in Assets, and
b) Excluding retail or property.
2. Competitive tax treatment
a) PDF’s pay a reduced rate of corporation tax (15%, instead of 30%), and
b) Shareholders benefits include Dividends that are either fully franked or tax exempt; and the CGT rate on capital profits is ZERO.