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Division 250: Impact for Property and Infrastructure Projects

Published on 17 Jul 2008 | Took place at Brisbane Polo Club , QLD

This event was aimed at people involved in structuring or advising on transactions in the property and infrastructure industries.

After years of consultation the new tax measures for property and infrastructure projects have been introduced in Tax Laws Amendment (2007 Measure No. 5) Bill 2007. The new rules will generally be relevant for transactions between private sector organisations and either tax exempt or non-resident parties entered into on or after 1 July 2007.

This event covered Division 250.

Individual sessions

Division 250: Red level

Author(s):  Paul LAXON

This paper covers:

  • background and contentious issues involving Division 250
  • key concepts: lease, use, control of use of asset; financial benefits; tax preferred end user; arrangement period
  • specific exclusions; short term, lower value and other arrangements
  • predominant economic interest tests (4)
  • special leasing issues: equipment, non-residents, sale and lease backs
  • transitional operation
  • transitional operation for s.51AD/Div 16D (including contingent equity arrangements).
Materials from this session: