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Stapled entities and infrastructure tax issues paper

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DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 11 Aug 16 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • stapled securities
  • infrastructure industry.

Author profiles

Grace Stevens
Grace is a Consultant with PricewaterhouseCoopers. - Current at 11 August 2016
Kathryn Utting
Kathryn is a Director at PwC Perth with over 15 years corporate tax experience across a range of industry groups and geographies. Kathryn started at PwC Perth where she spent three years providing tax services to energy and mining companies. Kathryn then moved to PwC Sydney and spent 8 years specialising in the provision of taxation advice on cross border mergers and acquisitions, restructures, IPO's, fund raisings and de-listings to national and multinational groups across a range of industries. During this time Kathryn had a particular focus on the alternative investment, private equity and fund management industries. Kathryn returned to PwC Perth in 2011 to focus on providing tax services to oil and gas and mining companies, with an emphasis on merger and acquisition activity - Current at 05 April 2016

 

This was presented at 49th Western Australia State Convention .

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Stapled entities and infrastructure tax issues

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