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2018 National Infrastructure Conference

Published on 17 May 2018 | Took place at Sheraton Melbourne, Melbourne, VIC

This event covered many issues that are relevant to our industry, including outbound infrastructure investment, social PPPs, anti-avoidance rule application, financing principles, valuations and a focus on economic infrastructure and trusts.

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

Individual sessions

Key issues in structuring outbound investments

Author(s):  Edward Consett

This paper covers:

  • relevant regimes
  • puzzling pieces.
Materials from this session:

The application of Part IVA to stapled structures

Author(s):  Greg DAVIES,  Eugene Wheelahan

This paper covers:

  • staple arrangements
  • consideration by the courts of schemes involving stapled securities
  • use of stapled securities for investment in infrastructure
  • commercial reasons for stapled structures
  • how might the Commissioner seek to apply Part IVA?
  • Application of Part IVA.

 

 

 

 

Materials from this session:

Stamp duty issues in infrastructure transactions: What is land?

Author(s):  Katrina PARKYN

This paper covers:

  • what is land?
  • interests in land
  • fixtures
  • statutory severance provisions
  • fixed to land provisions – rewriting the law of fixtures? 
Materials from this session:

Privatisations effected by statutory vesting- Outside the scope of GST?

Author(s):  Tim Sinclair

This paper covers:

  • what is statutory vesting?
  • statutory vesting in privatisation transactions
  • what is the GST issue?
  • supplies and statutory vesting
  • what have the courts and tribunals said?
  • what are some main GST considerations in statutory vesting arrangements?
  • what are the risks if the GST treatment adopted is wrong?
Materials from this session:

Providing investor certainty tax deeds

Author(s):  Thomas Wu,  Michael CLOUGH

This paper covers:

  • statutory and historical context
  • developments in the Australian system and international perspectives
  • enforcing deeds: where to from here?

 

Materials from this session:

ATO reflections on its approach in the market – Key issues in the infrastructure sector

Author(s):  Jeremy HIRSCHHORN

This presentation covers:

  • context
  • ATO focus areas – general
  • infrastructure – where have we come from?
  • where are we now?
  • going forward.
Materials from this session:

Delivering investor certainty; ATO advice and guidance products – Investor certainty

Author(s):  Sharon Murray

This presentation covers:

  • ATO approach to advice and guidance
  • ATO advice and guidance products
  • Infrastructure specific certainty
  • ATO open letters in data room
  • letters of comfort
  • FIRB tax consultations.
Materials from this session:

Valuations: Key legal principles and recent case law

Author(s):  Julia Fry,  Cameron RIDER

This presentation covers:

  •  tax valuations
  • the Spencer Hypothesis [1907] HCA 82
  • the test ‘necessarily involves some degree of hypothesising’ (RCF IV)
  • infrastructure tax valuations issues
  • Placer Dome v CSR [2017] WASCA 165 (1).
Materials from this session: