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Stapled securities: What is the future for infrastructure?


A government review on stapled structures and the Australian investment landscape began in March 2017. However, when this article was written, there was still no announcement made by the government in relation to the next stage of the stapled structures review. With the imminent release of the review results in mind, this article provides an overview of the current state of play and what the future holds for infrastructure in Australia. The article also touches on what stapled structures are and why they are important, before considering the ATO and subsequent government review. It then considers some of the possible outcomes and implications arising from the review. The article also considers the impact on transaction structuring, whether stapled structures are still relevant to investors, which investors are adversely or positively affected and where the ATO stands on this issue.


Author profile

Warren Knight
'Warren is a Principal, Global Infrastructure at QIC. Warren joined QIC in January 2008 with the internal tax team and then joined QIC Global Infrastructure in July 2015. He has overall responsibility for all tax aspects of the investment life cycle, including clients, new investments, financial modelling, transaction execution and asset management. Prior to joining QIC Global Infrastructure, Warren worked closely with the QIC Global Infrastructure, Private Equity, Global Multi Asset and Global Real Estate teams, advising on the acquisition and ongoing asset management of a wide range of private capital investments in Australia and offshore, as well as managing tax sovereign immunity matters for the state of Queensland’s defined benefit investment funds. Prior to joining QIC, Warren was in the Financial Services team of KPMG Tax, where he was the manager for a number of Brisbane-based financial services organisations and listed companies. - Current at 27 March 2018
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