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Stapled entities and infrastructure tax issues paper


This paper covers:

  • stapled securities
  • infrastructure industry.

Author profiles

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
Grace Stevens
Grace is a Consultant with PricewaterhouseCoopers. - Current at 11 August 2016


This was presented at 49th Western Australia State Convention .

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Individual sessions

How to effectively run an AAT case

Author(s):  Stephen FROST

Materials from this session:

Removal of the accountants’ exemption – One month in

Author(s):  Mark HALSEY,  Fiona HALSEY

Materials from this session:

ATO – Focus areas and priorities for the large market

Author(s):  Jeremy HIRSCHHORN

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