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Securitised lease/licence arrangements paper

Published on 28 May 15 by VICTORIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • securitised lease/licence arrangements
  • income tax aspects of securitised lease/licence arrangements
  • Division 250: assets put to a tax preferred use
  • tax preferred use of the asset
  • Finance Co and the Division 230 TOFA provisions
  • Finance Co and thin capitalisation.

 

Author profile

Martin Fry FTI
Martin has been a Partner in the Allens Tax Group for 20 years and in that time has been extensively involved in advising resource companies, infrastructure projects, banks and IP intensive businesses. In recent years he has focused on contentious cross border issues, both from a litigation perspective and in alternative dispute resolution. - Current at 30 November 2020
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This was presented at National Infrastructure Conference .

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Individual sessions

Issues on privatisation

Author(s):  Richard BUCHANAN,  Cristina Wolters

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ATO guidance on infrastructure investment

Author(s):  Jeremy HIRSCHHORN

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