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


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?

Author profile

Tim Sinclair
Tim is currently an Account Director at Deloitte Tax Services Pty Ltd and Managing Associate, Deloitte Legal Pty Ltd. Tim’s primary focus for the past 13 years has been advising on GST in Australia (and similar value-added tax regimes internationally). This experience has included stints with Deloitte member firms in Australia and the UK, as well as a top-tier Australian law firm. Tim has had particular experience in the GST issues arising in infrastructure, government, property and funds sectors. He has advised on a broad range of transactions across Australia, including electricity network and port privatisations, as well as water infrastructure, healthcare and housing PPPs. He has acted for both government and private sector participants. Tim also advises on contentious GST matters, including those proceeding to litigation. - Current at 20 July 2018


This was presented at 2018 National Infrastructure Conference .

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