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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

 
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