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

 

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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 

Individual Session

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

Author(s): Michael Wiley

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 critisism or review, as permitted under the copyright Act, no part may be rerpoduced 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.

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

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

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Miscellaneous 2006

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