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Division 250 presentation

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

This presentation 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:

Author Photo - Teresa Dyson CTA
Teresa Dyson CTA
Teresa is a Consultant at McCullough Robertson with over twenty years’ advising clients on infrastructure, financing, corporate tax issues, M&A activity and tax controversy matters. Teresa is actively involved in the legal and tax professions and is the former Chair of the Board of Taxation and Chairman of the Business Law Section of the Law Council of Australia. Current at 18 August 2016 Click here to expand/collapse more articles by Teresa DYSON.
 

This was presented at 2008 Financial Services Conference.

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