Miscellaneous 2018

Stapled securities: What is the future for infrastructure?

Source: The Tax Specialist Journal Article

Published Date: 1 Apr 2018


A government review on stapled structures and the Australian investment landscape began in March 2017. However, when this article was written, there was still no announcement made by the government in relation to the next stage of the stapled structures review. With the imminent release of the review results in mind, this article provides an overview of the current state of play and what the future holds for infrastructure in Australia. The article also touches on what stapled structures are and why they are important, before considering the ATO and subsequent government review. It then considers some of the possible outcomes and implications arising from the review. The article also considers the impact on transaction structuring, whether stapled structures are still relevant to investors, which investors are adversely or positively affected and where the ATO stands on this issue.

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Miscellaneous 2018

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