shopping_cart

Your shopping cart is empty

Division 250 - asset financing with tax preferred entities presentation

Member Price: Free
Non Member Price: $15.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes 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.

Published on 01 Nov 07 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

After some five years in development we now have the legislation to cover asset financing involving tax exempt and non-resident entities. This presentation covers:

  • have we finally seen the end of the terrible twins, section 51AD and Division 16D?
  • what do you need to know about Division 250?
  • how do the calculations work?
  • what are the impacts for PPPs, NTER and cross border transactions?

Author profile

Neil Ward
Neil Ward FTIA leads the Deloitte Australian Financial Services Tax Group. He has more than 30 years experience in advising in tax. Prior to joining Deloitte in March 2000, Neil spent 12 years with the ANZ Banking Group in Australia and the United Kingdom. Neil is recognised as one of the leading tax advisers on financial arrangements, foreign exchange, thin capitalisation, capital management, withholding tax and infrastructure transactions. - Current at 06 May 2009
Click here to expand/collapse more articles by Neil WARD.

 

This was presented at Annual Corporate Tax Intensive: Complex Tax Issues Uncorked .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Division 250 - asset financing with tax preferred entities

Author(s):  Neil WARD

Materials from this session:

Capital management post McNeil

Author(s):  Ernie CHANG

Materials from this session:

Tax risk management

Author(s):  Tony FULTON

Materials from this session:

Off-market share buybacks

Author(s):  Vivian CHANG

Materials from this session:

Thin capitalisation and AIFRS

Author(s):  Larry GAFINOWITZ

Materials from this session:

Transfer pricing implications of related party funding arrangements

Author(s):  Paul BALKUS

Materials from this session:

Recent corporate tax loss developments

Author(s):  Andrew WOOLLARD

Materials from this session:

Current issues facing corporates in interpreting the debt equity rules in a cross border context

Author(s):  Martin FRY

Materials from this session:

The current cross border co-operation arrangements between revenue authorities

Author(s):  Jan Farrell

Materials from this session:

Recent High Court decisions on the capital-income divide

Author(s):  C John TAYLOR

Materials from this session:

Carbon consequences: preparing for the Australian emissions trading system: flow-on tax consequences

Author(s):  Judy MORRIS

Materials from this session:

Corporate acquisitions and demergers

Author(s):  Richard HENDRIKS

Materials from this session:

Failing to withhold non-resident withholding tax

Author(s):  Betsy HOWE

Materials from this session:

Further details about this event:

 

Copyright Statement