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 King CTA
Paul King, CTA, is a senior Tax Counsel in Minter Ellison’s Tax Group. Paul has 33 years experience in providing corporate tax advice with particular emphasis on the finance and property industries. This has involved all facets of borrowing/lending, structured financing and investment and asset leasing. Paul has been consistently ranked among the countries best tax lawyers by Chambers Asia; Who’s Who Legal and Best Lawyers: Australia. Current at 23 April 2014
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