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08 Apr 15 Infrastructure and privatisation – ATO consults

The ATO’s new privatisation and infrastructure project team is currently seeking feedback on the issue of when a power of veto can constitute negative control for the purposes of s 102N of Div 6C of Pt III of the Income Tax Assessment Act 1936.

The privatisation and infrastructure group is liaising with industry stakeholders and discussing tax issues relevant to infrastructure transactions. This includes issues associated with government asset sales or long term leases (privatisations) and their acquisition by domestic and foreign investors, as well as social and economic infrastructure projects, often undertaken as Private Public Partnerships.

The closing date for submissions and comments on the negative control issue is 24 April 2015.

For more information go here.

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