You lack a predominant economic interest in an asset at a particular time only if one or more of the following sections apply to you and the asset at that time:
(a) section 250 - 115 (limited recourse debt test);
(b) section 250 - 120 (right to acquire asset test);
(c) section 250 - 125 (effectively non - cancellable, long term arrangement test);
(d) section 250 - 135 (level of expected financial
benefits test).