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Income tax and The Personal Property Securities Act 2009 (C’wlth) paper

Published on 19 Feb 14 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This paper covers:

  • section 260-5
  • securities prior to the PPSA
  • quasi-securities
  • the PPSA: An overview
  • new concepts
  • security agreement 
  • PPS leases
  • PMSI whimsy (purchase money security interest)
  • security interests and section 260-5 notices
  • relevance of security interests generally to income tax
  • section 254 and the PPSA
  • taxation determination TD 2012/D7
  • is a receiver an agent of the debtor?
  • obligation to retain “tax which is or will become due”.

Author profile:

David Wood CTA
David, CTA, is a Tax Partner in the Melbourne office of King & Wood Mallesons. He has more than 34 years experience in providing tax advice and conducts a varied practice which covers all aspects of revenue law. David has particular experience in advising on financial services and financial transactions, including innovative financial products, derivatives, securitisations and infrastructure projects. David also advises on mergers and acquisitions, international taxation, tax audits, the conduct of tax litigation, stamp duty and GST. Current at 17 March 2016 Click here to expand/collapse more articles by David WOOD.
 

This was presented at 2014 Financial Services Taxation Conference.

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