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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 for s.51AD/Div 16D (including contingent equity arrangements).
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
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