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Division 250: background to provisions presentation

Published on 16 Oct 07 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This presentation covers:

  • background and contentious issues involving Div 250
  • key concepts: lease, use, control of use of asset; financial benefits; tax preferred end user; arrangement period
  • specific exclusions; short term, lower value and other arrangements
  • predominant economic interest tests (4)
  • special leasing issues: equipment, non-residents, sale and lease backs.

Author profile:

Jock McCormack CTA
Jock McCormack, DLA Piper, is a leading Sydney-based international taxation lawyer with specific expertise in income tax and more than 30 years experience managing complex tax matters. Jock's major areas of expertise include debt and equity structuring, acquisitions/mergers/divestments, international tax including transfer pricing, capital gains tax and major projects taxation issues. Jock also advises various major corporations on ATO tax audits, tax strategy reviews, litigation and related issues including managing, negotiating and settling challenging and contentious tax issues and reviews. Current at 24 November 2014 Click here to expand/collapse more articles by Jock MCCORMACK.
 

This was presented at Division 250: Impact for Property and Infrastructure Projects.

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Individual sessions

Applying Division 250 to property transactions

Author(s):  Paul KING

Materials from this session:

Division 250: background to provisions

Author(s):  Jock MCCORMACK

Materials from this session:


Further details about this event:

 

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