Alternative finance arrangements

Attribution between investments

Claims for relief

Generally

Prohibited claims

Control

Generally

How relief is given

Invested amount

Investment

Loans

Shares or securities

Investors

Becoming accredited

Generally

Loans

Generally

Investment in

Value received

Qualifying investments

Receipt of value

Aggregation of insignificant amount

Effect on future claims

Events giving rise to

Generally

Loans

Multiple investments

Shares or securities

Reporting requirements

Shares or securities

Disposal of

Investment in

Receipt of value

Withdrawal of relief

Withdrawal of relief

Disposal of investments

Generally

Part-disposals of shares or securities, identification

Permitted disposals

Receipt of value

Repayment of loan capital

Shares and securities