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Anti-avoidance rules finance now law after 3 years - Division 240 Hire Purchase


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.

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David Wood CTA
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 17 March 2016
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This was presented at Anti-avoidance finance rules now law after 3 years! .

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Division 243 - gains on limited recourse debt

Author(s):  Tony STOLAREK

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Anti-avoidance finance rules now law after 3 years

Author(s):  David WOOD

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