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Commercial property leases and Division 250


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.

Author profile

Max Persson
Max is a Tax Partner with the Deloitte Real Estate Group specialising in corporate and international tax. He has over 12 years of tax experience and works with a number of large multinational diversified property groups, including stapled entities, as well as construction companies, property developers, retirement village operators and property funds. Max has a deep understanding of the taxation of direct property investments and the establishment of real estate fund structures for domestic and offshore investors and maintains strong relationships with Deloitte global property tax specialists. He is a member of the Property Council of Australia Income and International Tax Committee, having been involved in lobbying on a number of key reform areas including tax preferred entity financing, taxation of financial arrangements, foreign income attribution and the managed investment trust regime. - Current at 15 September 2017
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