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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 2008Current at 29 August 2008
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