Become a Member
Membership
Education
Events
Resources
Tax Knowledge Exchange
About us
Contact us
  Miscellaneous 2006

Will my deductions be disallowed under Division 16D or s51AD or the new rules replacing them?

Source: National

Published Date: 7 Apr 2006

 

Sorry, this is subscriber only content.

If you're not yet a subscriber, to gain access to this material and much more - Subscribe Now.

Already a Subscriber? Login now

Subscribe Now

Already a Subscriber? Login now

The government has been grappling with a new regime to regulate the allowance of deductions where government bodies, other tax exempts and non-residents lease assets from private owners, are involved in certain financing transactions or where there is the private provision of public infrastructure. This session looks at where they are up to, including:

  • How we got to the current position
  • Some of the difficulties in applying the current legislation
  • The new rules - how they should work
  • Effective dates and the transition from s51AD & Div 16D to the new rules 
Author(s)

Individual Session

Will my deductions be disallowed under Division 16D or s51AD or the new rules replacing them?

Author(s): Michael Wiley
Materials from this session:

Download

Details

  • Published By: Michael Wiley
  • Published On:7 Apr 2006
  • Took place at:Gold Coast Convention and Exhibition Centre, Broadbeach, Qld

The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

The Tax Institute
(ABN 45 008 392 372 (PRV14016))

("TTI")

The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009. 

Copyright Statement

All materials provided on this site are protected by copyright and are owned by or licensed to TTI.

Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.

Tags

Miscellaneous 2006

Share this page