Test the trust and structure
The concession covers S-REITs and specified infrastructure, aircraft-leasing or ship-leasing S-RBT businesses, including qualifying SPV structures. Listing, veto rights and the underlying taxable or would-be-taxable supplies matter. Financing-SPV relief additionally requires all funds to be on-lent for the trust’s qualifying business. Prohibited expenses remain excluded, and a look-through structure does not make every exempt-related expense recoverable.
Use the correct claim route
Self-assess eligibility without requesting concession approval. Unregistered trusts apply for remission before their first electronic statement of claims; registered trusts use returns and distinguish ordinary input claims from enhanced-concession claims. Claims begin after listing, with eligible pre-listing expenses considered in the first claim. Maintain quarterly schedules, apply attribution and residual apportionment, and separately assess reverse-charge registration and tax on imported services or low-value goods.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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