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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 Fry, FTI, is the Practice Leader of the Allens Tax Group. With over 20 years as a Partner of Allens, Martin advises corporations on a broad range of tax issues across a wide range of sectors, including resources, infrastructure, financial services and IP-intensive businesses. In recent years, Martin has focused on contentious transfer pricing matters, including audits, settlement negotiations, mutual agreement procedure and litigation. Martin has taught Corporate Tax at a postgraduate level at the University of Melbourne. - Current at 12 May 2021
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This was presented at National Infrastructure Conference .

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