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Public infrastructure financing: Division 250 — Part I


After eight years of extensive consultation, long overdue reform in public infrastructure financing commences for arrangements entered into on or after 1 July 2007 under the new Div 250. These measures represent the single most significant piece of tax reform in over 25 years for this sector and are intended to provide a far more robust tax framework for the delivery of public infrastructure than s 51AD and Div 16D. There is potential for a widening of scope but Div 250 is largely true to its original policy design principles. Part I of this paper focuses on the capture provisions. Part II deals with the notional loan treatment of Div 50.

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Mark Dawson
Mark Dawson, FTIA, is a Tax Partner in Ernst & Young’s Mining Energy & Utilities group in the Sydney office in Australia. For over 21 years he has specialised in corporate, mining tax, mergers & acquisitions, and international tax. He has advised extensively clients operating in the mining sector and Treasury on the proposed introduction of both the Resource Super Profits Tax and the Minerals Resource Rent Tax. - Current at 17 February 2012
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