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Substantial equipment presentation

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

This presentation 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
Current at 24 June 2009 Click here to expand/collapse more articles by Adrian O'SHANNESSY.
 

 

This was presented at International Tax Masterclass .

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Changes to the foreign tax credit regime - a high level summary

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Interpretation of double tax agreements

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