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.