Miscellaneous 2007

Division 250: background to provisions

Source: New South Wales

Published Date: 16 Oct 2007


This presentation covers:

  • background and contentious issues involving Div 250
  • key concepts: lease, use, control of use of asset; financial benefits; tax preferred end user; arrangement period
  • specific exclusions; short term, lower value and other arrangements
  • predominant economic interest tests (4)
  • special leasing issues: equipment, non-residents, sale and lease backs.

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  • Published By: Jock Mccormack CTA
  • Published On:16 Oct 2007
  • Took place at:The Grace Hotel, Sydney

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Miscellaneous 2007

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