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Anti-avoidance finance rules now law after 3 years!

Published on 07 Aug 2001 | Took place at Hotel Sofitel, Melbourne, VIC

This seminar discusses the new rules that came into affect this year for hire purchase and the affects this will.

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Individual sessions

Division 243 - gains on limited recourse debt

Author(s):  Tony STOLAREK This powerpoint presentation explains the process of division 243 being introduced into legislation, why it was introduced and the affect it will have on taxpayers.

Materials from this session:

Anti-avoidance finance rules now law after 3 years

Author(s):  David WOOD This paper discusses in detail what hire purchase is in relation to legislation and cases, consequences for the notional seller, consequences for the notional buyer, position at the end of the hire purchase agreement, modifications, continued relevance for fixture issues, and the purpose and intention of division 240.

Materials from this session: