The scale of Australia’s energy transition has led to an increasing role for government in large-scale privately financed economic infrastructure, including as an infrastructure planner for regulated concessions or as an offtaker. These quasi-PPP arrangements sit between the availability payment securitised licence structures typically used for social infrastructure and the user-pays long-term lease concession models adopted for economic infrastructure. Managing Division 250 in the context of new funding models and an expanded role for government is critical to preserving capital allowances and transaction value.
This session covers:
- The drivers behind the increasing prevalence of quasi-PPP arrangements for procuring economic infrastructure, with a focus on the energy sector
- How Division 250 should be considered in the context of these arrangements
- Case studies covering approaches to managing the application of Division 250 in a transaction context from both a proponent and government perspective, including ATO engagement.