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.
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
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