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GST and infrastructure projects presentation


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 presentation unpacks the GST issues associated with these complex structures and projects, and covers:

  • issues regarding non-monetary consideration including valuation and attributionInvestment structures
  • financing issues – securitisation, lease premiums and progressive supplies
  • contractual issues
  • tripartite issues including the decision in Department of Transport.

Author profiles:

Patrick LAVERY
Patrick is a Partner in the Corporate Tax and Transaction Advisory group of Ernst & Young's Brisbane Office. He specialises in providing income tax and GST advice in relation to a range of transactions. Patrick's clients include large corporate taxpayers, retail property trusts, public corporations and government departments. Patrick has 16 years experience in dealing with taxation matters for clients and during his time in the profession has worked in Perth, Sydney, Melbourne, Kuala Lumpur and of course Brisbane.
Current at 30 July 2004 Current at 18 September 2012 Click here to expand/collapse more articles by Patrick LAVERY.
Tony Windle FTIA is a Director at PricewaterhouseCoopers and heads up the specialist GST division of the Tax and Legal Services practice. Specialising in GST since 1999, Tony works with clients in a range of industries including mining and resources, energy, property and financial services to manage the risk and quantum of GST.
Current at 16 September 2008 Current at 23 October 2008 Click here to expand/collapse more articles by Tony WINDLE.


This was presented at 2012 National GST Intensive .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Joint keynote address

Author(s):  James O'HALLORAN,  Robert OLDING

Materials from this session:

GST issues and wealth management

Author(s):  Bill PACKWOOD,  Amelia O'Rourke

Materials from this session:

GST ruling system in practice

Author(s):  Mark L ROBERTSON

Materials from this session:

Further details about this event:


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