Published on 06 Sep 12
by NATIONAL DIVISION, THE TAX INSTITUTE
From the maligned PPP model and state government asset sales, to private userfunded models, the investment in Australia’s core infrastructure will need to increase in the coming decades. This case study and workshop paper unpacks the GST issues associated with these complex structures and projects, and covers:
- issues regarding non-monetary consideration including valuation and attribution Investment structures
- financing issues – securitisation, lease premiums and progressive supplies
- contractual issues
- tripartite issues including the decision in Department of Transport.
Patrick is a Partner in the Corporate Tax and Transaction Advisory group of Ernst & Young's Brisbane Office. He specialises in providing income tax and GST advice in relation to a range of transactions. Patrick's clients include large corporate taxpayers, retail property trusts, public corporations and government departments. Patrick has 16 years experience in dealing with taxation matters for clients and during his time in the profession has worked in Perth, Sydney, Melbourne, Kuala Lumpur and of course Brisbane.
Current at 30 July 2004 Current at 18 September 2012
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Tony Windle FTIA is a Director at PricewaterhouseCoopers and heads up the
specialist GST division of the Tax and Legal Services practice.
Specialising in GST since 1999, Tony works with clients in a range of
industries including mining and resources, energy, property and financial
services to manage the risk and quantum of GST.
Current at 16 September 2008 Current at 23 October 2008
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