Published on 01 Nov 07
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
After some five years in development we now have the legislation to cover asset financing involving tax exempt and non-resident entities. This paper covers:
have we finally seen the end of the terrible twins, section 51AD and Division 16D?
what do you need to know about Division 250?
how do the calculations work?
what are the impacts for PPPs, NTER and cross border transactions?
Neil Ward FTI
Neil is a Partner at Deloitte. Neil has more than 25 years experience advising on tax. During this period he has advised on most aspects of corporate taxation both from an Australian
and International perspective. Neil has had significant experience with tax consulting to the banking and finance sector. Neil is
recognised as one of the leading tax advisers on financial arrangements, foreign exchange, thin capitalisation and infrastructure
transactions and has been actively involved in the tax reform of financial arrangements. Current at 01 June 2009
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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