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Division 250 - issues and case studies paper

Published on 07 Mar 08 by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA

This paper covers:

  • highlights for the Financial Services Industry and Infrastructure projects generally
  • core elements and exclusions including the predominant economic interest test (examples of practical applications of the exclusions)
  • calculation methodology
  • the complicated transitional provisions - what are the issues associated with the switching off of Section 51AD and Division 16D
  • how should the industry now approach projects? Do taxpayers need to seek a ruling on specific projects now?

Author profile

Teresa Dyson
Photo of author, Teresa DYSON Teresa Dyson is a professional company director who has enjoyed a long career as a tax adviser, previously as a tax partner at each of Ashurst and Deloitte and as a Consultant at McCullough Robertson. Now Teresa has a broad portfolio of directorships, including as a non-executive director and Audit & Risk Committee Chair of ASX-listed Seven West Media Ltd and Genex Power Ltd. Teresa is also a director of Energy Queensland Ltd, Energy Super, Power & Water Corporation (NT) and Deputy Chair of the Gold Coast Hospital & Health Board, and a member of the Foreign Investment Review Board, the Takeovers Panel and the National Housing Finance & Investment Corporation. Teresa is also a member of the boards of not-for-profit entities including UN Women National Committee Australia, Opera Queensland and Foundation for Alcohol Research & Education. Teresa has had a broad legal practice advising on taxation issues affecting infrastructure, financial structuring, social infrastructure and taxation law. Teresa has previously been Chair of the Board of Taxation and Chair of the Law Council of Australia, Business Law Section and was named Woman Lawyer of the Year in 2011 by the Women Lawyers Association of Queensland. - Current at 02 November 2018
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This was presented at 2008 Financial Services Conference .

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