shopping_cart

Your shopping cart is empty

Division 250: Red level paper

Published on 17 Jul 08 by QUEENSLAND DIVISION, THE TAX INSTITUTE

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).

Author profile:

Paul LAXON
Paul is a Partner at Ernst & Young. He has significant experience in advising both the Public and Private sector in relation to infrastructure transactions involving both economic and social infrastructure.
Current at 17 July 2008 Current at 29 August 2008
 

 

Individual sessions

Further details about this event:

 

Copyright Statement
click to expand/collapse