Published on 07 Aug 01
by VICTORIAN DIVISION, THE TAX INSTITUTE
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.
David, CTA, is a Tax Partner in the Melbourne office of King & Wood Mallesons. He has more than 34 years experience in providing tax advice and conducts a varied practice which covers
all aspects of revenue law. David has particular experience in advising on financial services and financial transactions, including innovative financial products, derivatives, securitisations and infrastructure projects. David also advises on mergers and acquisitions, international taxation, tax audits, the conduct
of tax litigation, stamp duty and GST.
- Current at
12 January 2017