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Division 250 - asset financing with tax preferred entities presentation

Published on 01 Nov 07 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

After some five years in development we now have the legislation to cover asset financing involving tax exempt and non-resident entities. This presentation covers:

  • have we finally seen the end of the terrible twins, section 51AD and Division 16D?
  • what do you need to know about Division 250?
  • how do the calculations work?
  • what are the impacts for PPPs, NTER and cross border transactions?

Author profile:

Neil Ward FTI
Neil is a Partner at Deloitte. Neil has more than 25 years experience advising on tax. During this period he has advised on most aspects of corporate taxation both from an Australian and International perspective. Neil has had significant experience with tax consulting to the banking and finance sector. Neil is recognised as one of the leading tax advisers on financial arrangements, foreign exchange, thin capitalisation and infrastructure transactions and has been actively involved in the tax reform of financial arrangements. Current at 01 June 2009 Click here to expand/collapse more articles by Neil WARD.
 

This was presented at Annual Corporate Tax Intensive: Complex Tax Issues Uncorked.

Get a 20% discount when you buy all the items from this event.

Individual sessions





Transfer pricing implications of related party funding arrangements

Author(s):  Paul BALKUS

Materials from this session:



The current cross border co-operation arrangements between revenue authorities

Author(s):  Jan Farrell

Materials from this session:





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