Published on 01 Nov 09
by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
This article discusses the practical application of Div 250 to leases of onshore and offshore real property with the aim of highlighting some of the numerous issues that can arise. The author has been involved with Div 250 from the early consultation stages and was part of the team at the Property Council of Australia that successfully lobbied for the real property short-term and low-value carve-outs.
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