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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:

Patrick Lavery CTA
Patrick 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 of the major divestments undertaken by the Queensland Government over the last five years, 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. Patrick also has experience in project management of large assignments. Current at 27 August 2012 Click here to expand/collapse more articles by Patrick LAVERY.
 
Antony Windle ATI
Tony is a GST specialist who has practised solely in GST matters since 1999. With experience at big four and second tier, Tony is experienced in providing commercial GST advice across all market segments. With considerable experience in M&A and a focus on resources and energy projects, Tony has also run the GST function for clients when planning, completing and integrating large-scale infrastructure deals. Current at 27 August 2012 Click here to expand/collapse more articles by Tony WINDLE.

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:

 

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