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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
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.
 

 

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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