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Tax preferred asset financing and Division 250 paper


Better understand issues of vital importance for structuring asset acquisitions and project financing for medium to large enterprises and tax exempt and non-resident entities. This paper covers:

  • an outline of new Division 250
    • how it works
    • what transactions are covered? what’s in and what’s out? exclusions
    • demonstrating predominant economic interest
    • calculation of notional interest income
  • a worked example applying the new provisions
  • transitional provisions and the repeal of Section 51AD and Division 16D.
This paper was also presented at 'Division 250: Impact for Property and Infrastructure Projects' held in Sydney on 16 October 2007 and at 'Infrastructure - the new opportunities and the new pitfalls' held in Melbourne on 17 October 2007.

Author profile:

Steve FORD
Prior to joining Macquarie Bank in 1999, Steve was a tax partner of PricewaterhouseCoopers with 15 years experience specialising in financial services and leasing. Steve specialises in structuring advice in relation to infrastructure projects, including Public Private Partnerships, tollroads, airports and energy infrastructure assets particularly in competitive bidding processes.
Current at 9 October 2007 Current at 02 November 2007 Click here to expand/collapse more articles by Steve FORD.


This was presented at Division 250: Impact for Property and Infrastructure Projects .

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Individual sessions

Applying Division 250 to property transactions

Author(s):  Paul KING

Materials from this session:

Division 250: background to provisions

Author(s):  Jock MCCORMACK

Materials from this session:

Further details about this event:


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