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Public infrastructure financing: Division 250 — Part I

Published on 01 Oct 07 by "THE TAX SPECIALIST" JOURNAL ARTICLE

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.

Author profile:

Mark DAWSON
Mark is Partner, Taxation with Ernst & Young.
Current at October 2007 Current at 15 October 2007 Click here to expand/collapse more articles by Mark DAWSON.
 

 

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