Published on 12 Apr 11
by VICTORIAN DIVISION, THE TAX INSTITUTE
This paper covers:
- what are PDA's
- in what circumstances are PDA's typically used?
- how do PDA structures typically look?
- what commercial reasons drive the use of PDA's?
- what revenue reasons drive the use of PDA's?
- what are the downsides of using PDA's?
- what vehicles typically appear in PDA structures and why?
- what are the security issues in a PDA structure?
- what are the key elements of the document?
- is there flexibility around developer fee methodology?
- is a management committee essential?
- should there be a power of attorney?
- emerging trends.
Current at 25 June 2009
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