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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
David is a Partner in the Melbourne office of Mallesons Stephen Jaques where he advises on all aspects of direct and indirect taxation. David conducts a varied practice which covers all aspects of revenue law. In particular, he advises on the taxation aspects of financing transactions, international taxation matters, capital gains tax, general corporate taxation and the taxation aspects of dealing in intellectual property as well as sales tax, payroll tax and land taxes. David also advises regularly upon the GST and stamp duty aspects of financing and general commercial transactions in both Victoria and other States and Territories of Australia.
Current at 18 December 2007 Current at 18 December 2007 Click here to expand/collapse more articles by David WOOD.
 

 

This was presented at 2014 Financial Services Taxation Conference .

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