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 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
30 June 2017
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, the Middle East and Africa to reduce the marginal cost and streamline the management of indirect taxes affecting their business or transaction. He works across many Grant Thornton International member firms to support those tax practices regarding new tax systems (Malaysia GST, India GST, UAE VAT), and also leads project implementation teams for tax technology and system upgrades on a global basis.
- Current at
12 April 2017