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Tax reform of Public Infrastructure Asset Financing: proposed Division 250

Published on 01 Feb 04 by "THE TAX SPECIALIST" JOURNAL ARTICLE

The government is committed to reforming the tax framework for public asset financing by the private sector with effect from 1 July 2004. Proposed Division 250 is the framework presented by the ATO and Treasury. However, the reach of proposed 250 is significantly greater than anticipated and there are concerns that it fails to meet any of the government's stated objectives in its current form

Author profile:

Mark Dawson CTA
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 Click here to expand/collapse more articles by Mark DAWSON.
 
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