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Substantial equipment paper

Published on 19 Sep 07 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This paper covers:

  • what is it?
  • interaction of DTA articles
  • what complications does it cause?
  • McDermott
  • Own v HP v lease
  • tax rulings.

Author profile:

Adrian O'Shannessy FTI
Adrian is a Director of Greenwoods & Freehills Pty Limited and has long been involved with the taxation of managed funds. His practice involves advising multinational groups on domestic and international planning, with a focus on capital raisings, mergers & acquisitions. Current at 09 October 2008 Click here to expand/collapse more articles by Adrian O'SHANNESSY.
 

This was presented at International Tax Masterclass.

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