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.
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