Published on 12 Sep 07
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
Public/private partnerships in Australia make up a market worth more than $20 billion. This paper explores the tax issues of most interest to property industry participants, including:
- Division 6C and stapled structures
- Division 40/43 deductions
- value shifting
- treatment of earn-outs
- Part IVA.
Paul is a senior director of Greenwoods & Freehills Pty Ltd and has extensive experience in property and, in particular, the structuring of infrastructure projects.
Current at 14 September 2007 Current at 26 September 2007
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