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  Miscellaneous 2008

Division 250 - issues and case studies

Source: National

Published Date: 7 Mar 2008

 

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This paper covers:

  • highlights for the Financial Services Industry and Infrastructure projects generally
  • core elements and exclusions including the predominant economic interest test (examples of practical applications of the exclusions)
  • calculation methodology
  • the complicated transitional provisions - what are the issues associated with the switching off of Section 51AD and Division 16D
  • how should the industry now approach projects? Do taxpayers need to seek a ruling on specific projects now?
Author(s)

Individual Session

Division 250 - issues and case studies

Author(s): Teresa Dyson
Materials from this session:

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Details

  • Published By: Teresa Dyson
  • Published On:7 Mar 2008
  • Took place at:Surfers Paradise Marriott Resort and Spa

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