Finance Investment Thin capitalisation

Securitised lease/licence arrangements

Source: Victoria

Published Date: 28 May 2015

 

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This paper covers:

  • securitised lease/licence arrangements
  • income tax aspects of securitised lease/licence arrangements
  • Division 250: assets put to a tax preferred use
  • tax preferred use of the asset
  • Finance Co and the Division 230 TOFA provisions
  • Finance Co and thin capitalisation.

Individual Session

Securitised lease/licence arrangements

Author(s): Martin Fry

Details

  • Published By: Martin Fry
  • Published On:28 May 2015
  • Took place at:The Langham, Melbourne

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.

Tags

Finance Investment Thin capitalisation TOFA Income tax 2015

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