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New Infrastructure/Asset Financing Rules: Division 250 seminar paper

Published on 11 Aug 03 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This seminar paper covers the following topics:
- replacement of Section 51AD and Division 16D
- focus on economic risk transfer ('predominant economic interest') rather than control tests
- potential denial/reduction of certain capital allowance deductions
- notional reconstruction of arrangements with financial benefits broken into principal and interest components
- exposure draft legislation (Division 250) and explanatory material released on 26 June 2003 for technical comment
- proposed introduction into Parliament during spring sittings, 2003.

Author profiles:

David ANDERSON
David is a Senior Associate at Corrs Chambers Westgarth Lawyers. David has over eight years' experience servicing the taxation advisory needs of major multinational clients, including specific services in relation to major infrastructure, property development, financing and construction projects.
Current at October 2005 Current at 19 November 2004 Click here to expand/collapse more articles by David ANDERSON.
 
Jock MCCORMACK
Jock is a Senior Revenue Partner at DLA Phillip Fox. He has significant expertise and experience managing complex tax and related matters for major multinational clients, including financial services, property development and investment, construction, tourism and major infrastructure projects.
Current at 14 September 2007 Current at 26 September 2007 Click here to expand/collapse more articles by Jock MCCORMACK.

 

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