Your shopping cart is empty

GST and infrastructure projects paper


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.

Author profiles

Antony Windle ATI
Tony is a Partner in Indirect Tax at Grant Thornton and is the Global Head of Indirect Tax for Grant Thornton International. Tony advises clients throughout Australia and across Asia-Pacific and Europe and the Middle East to reduce the marginal cost and streamline the management of indirect taxes affecting their business or transaction. He works across many industries in Australia with a focus on managing ATO regulatory review, and also leads project implementation teams for tax technology and system upgrades on a national and global basis. - Current at 13 November 2018
Click here to expand/collapse more articles by Tony WINDLE.
Patrick Lavery CTA
Patrick Lavery is a Partner in the Tax practice of Ernst & Young in Brisbane. He has worked in a number of Australian locations as well as in Kuala Lumpur, Malaysia. Patrick has over 20 years’ experience in the provision of indirect tax advice and assistance to private and public sector clients. This has included involvement on either the buy or sell side of many major acquisitions and divestments undertaken in Queensland as well as a number of the major infrastructure projects undertaken including mining, port, and oil and gas joint venture projects. Patrick’s experience includes dealing with complex transactions and associated contractual arrangements, as well as system and process issues. - Current at 16 June 2017
Click here to expand/collapse more articles by Patrick LAVERY.


This was presented at 2012 National GST Intensive .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Joint keynote address

Author(s):  James O'HALLORAN,  Robert OLDING

Materials from this session:

GST issues and wealth management

Author(s):  Bill PACKWOOD,  Amelia O'Rourke

Materials from this session:

GST ruling system in practice

Author(s):  Mark L ROBERTSON

Materials from this session:

Further details about this event:


Copyright Statement
click to expand/collapse