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Tax issues for incidental infrastructure paper

Published on 25 Oct 10 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper covers tax issues for incidental infrastruce including:

  • identifying what the payment is for
  • termination.

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This was presented at 2010 National Resources Tax Conference.

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ATO energy & resources update

Author(s):  Michael Smithson

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Case study: Income tax issues for resources projects

Author(s):  Lynette Purcell,  Andrew NELSON,  Jason Mulgat,  Basil MISTILIS

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