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GST and infrastructure projects paper
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.
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 2018Patrick 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
This was presented at 2012 National GST Intensive .
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Individual sessions
Joint keynote address
Author(s): James O'HALLORAN, Robert OLDINGMaterials from this session:
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El Condor Pasa - Is GST change inevitable?
Author(s): Michael B EVANSMaterials from this session:
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GST issues and wealth management
Author(s): Bill PACKWOOD, Amelia O'RourkeMaterials from this session:
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GST and infrastructure projects
Author(s): Tony WINDLE, Patrick LAVERYMaterials from this session:
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Compensation for loss: Settlement arrangements, court orders and warranty claims
Author(s): Geoff MANN, Nika Dharmadasa, Jayr TengMaterials from this session:
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Compensation for loss: GST issues from the insured's perspective
Author(s): Michael FlanderkaMaterials from this session:
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GST case update
Author(s): Cathryn FERRARIS, Cindy ZhangMaterials from this session:
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Managing GST/VAT in the Asian century
Author(s): Lachlan R WOLFERSMaterials from this session:
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Cross border transactions: GST update
Author(s): Denis MCCARTHYMaterials from this session:
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Refunds and the brave new world of section 105-65
Author(s): Michelle BENNETTMaterials from this session:
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Aquisition supplies
Author(s): Andrew SOMMER, Brad MILLERMaterials from this session:
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GST and E-commerce
Author(s): Jeremy GEALE, Alison SharpeMaterials from this session:
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Consideration reconsidered
Author(s): Kevin O'ROURKEMaterials from this session:
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GST and real property
Author(s): Scott McGill, Heydon MILLERMaterials from this session:
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GST ruling system in practice
Author(s): Mark L ROBERTSONMaterials from this session:
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