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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.

Author profile:

David WOOD
David is a Partner in the Melbourne office of Mallesons Stephen Jaques where he advises on all aspects of direct and indirect taxation. David conducts a varied practice which covers all aspects of revenue law. In particular, he advises on the taxation aspects of financing transactions, international taxation matters, capital gains tax, general corporate taxation and the taxation aspects of dealing in intellectual property as well as sales tax, payroll tax and land taxes. David also advises regularly upon the GST and stamp duty aspects of financing and general commercial transactions in both Victoria and other States and Territories of Australia.
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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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