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  Miscellaneous 2007

Tax preferred asset financing and Division 250

Source: Victoria

Published Date: 12 Oct 2007

 

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Better understand issues of vital importance for structuring asset acquisitions and project financing for medium to large enterprises and tax exempt and non-resident entities. This paper covers:

  • an outline of new Division 250
    • how it works
    • what transactions are covered? what’s in and what’s out? exclusions
    • demonstrating predominant economic interest
    • calculation of notional interest income
  • a worked example applying the new provisions
  • transitional provisions and the repeal of Section 51AD and Division 16D.
This paper was also presented at 'Division 250: Impact for Property and Infrastructure Projects' held in Sydney on 16 October 2007 and at 'Infrastructure - the new opportunities and the new pitfalls' held in Melbourne on 17 October 2007.
Author(s)

Individual Session

Tax preferred asset financing and Division 250

Author(s): Steve Ford CTA
Materials from this session:

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Details

  • Published By: Steve Ford CTA
  • Published On:12 Oct 2007
  • Took place at:Mantra Erskine Beach Resort, Lorne

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