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Tax preferred asset financing and Division 250 presentation


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. The presentation 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 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:

Stephen Ford CTA
Steve, CTA, is a Tax Partner at PwC, specialising in mergers and acquisitions and deals in the infrastructure, PPP and energy sectors. Steve is a member of the IPA Tax Committee and a member of the Expert Panel assisting the Board of Taxation Working Group in relation to debt and equity tax rules. Current at 17 March 2016 Click here to expand/collapse more articles by Steve FORD.

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

Get a 20% discount when you buy all the items from this event.

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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