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  Miscellaneous 2008

Division 250: Red level

Source: QLD

Published Date: 17 Jul 2008

 

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This paper covers:

  • background and contentious issues involving Division 250
  • key concepts: lease, use, control of use of asset; financial benefits; tax preferred end user; arrangement period
  • specific exclusions; short term, lower value and other arrangements
  • predominant economic interest tests (4)
  • special leasing issues: equipment, non-residents, sale and lease backs
  • transitional operation
  • transitional operation for s.51AD/Div 16D (including contingent equity arrangements).
Author(s)

Individual Session

Division 250: Red level

Author(s): Paul Laxon
Materials from this session:

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Details

  • Published By: Paul Laxon
  • Published On:17 Jul 2008
  • Took place at:Brisbane Polo Club

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 2008

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