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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 CTA
Paul is the Lead Partner in the Tax Division of EY in the Brisbane office. Paul is also EY’s Oceania Tax Leader for Infrastructure, Power and Utilities. Paul’s focus is on advising clients in the infrastructure, asset management, energy, utilities and financial markets industries. Paul has extensive experience in advising on mergers and acquisitions, due diligence-related work and IPO transactions. Paul also advises clients in the public sector. Current at 07 October 2014
 
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