2007

Division 250: Impact for Property and Infrastructure Projects

Source: New South Wales

Published Date: 16 Oct 2007

 
After years of consultation the new tax measures for property and infrastructure projects have been introduced into Parliament in Tax Laws Amendment (2007 Measures No. 5) Bill 2007. The new rules will generally be relevant for transactions between private sector organisations and either tax exempt or non-resident parties entered into on or after 1 July 2007.

After reviewing the gateways into these new rules and the carve-outs, this seminar examined the application of the new rules to both public/private partnership transactions and general property transactions, including:
- structuring alternatives
- transitional operation of the existing section 51AD and Division 16D, including the impact of the new rules on contingent equity arrangements
- the treatment on termination of transactions
- overseas transactions.

Division 250: background to provisions

Author(s): Jock Mccormack CTA

Applying Division 250 to property transactions

Author(s): Paul King CTA

Details

  • Published On:16 Oct 2007
  • Took place at:The Grace Hotel, Sydney

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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