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National Infrastructure Conference

Published on 25 May 2017 | Took place at Sheraton, Melbourne, VIC

Investment in infrastructure is critical for maintaining living standards and creating the conditions in which our economy can continue to grow. Governments in Australia are increasingly looking to the private sector to develop and maintain roads, ports, pipelines, power and other essential infrastructure assets. The recent releases of a Tax Framework Document and Tax Alert on staples means there is much to debate.

This event covered many issues that are relevant to our industry, including privatisation issues, debt/equity rules/Div 855/Div 6C interaction, applying anti-avoidance rules to staples, social infrastructure update, gifted assets and valuation.

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Individual sessions

The challenges of long-term economic forecasting in infrastructure transactions

Author(s):  Darren Anderson

This paper covers:

  • a consistent base case (a.k.a. the case against multipliers)
  • sensitivities, scenarios, and shocks
  • calibrating uncertainty
  • linking short-term forecasts with long-term forecasts.
Materials from this session:

Fragmenting the Part IVA lore applying to stapled structures

Author(s):  Stuart Dall

This paper covers:

  • types of rental stapled structures
  • Part IVA.
Materials from this session:

The significance of the land/chattels distinction in an infrastructure context

Author(s):  Michael FLYNN

This paper covers:

  • definition of land
  • comparing and contrasting Divisions 6C and 855 definitions of land
  • stamp duty.
Materials from this session:

Gifted assets/contributions to infrastructure

Author(s):  Paul ABBEY,  Alison Feather

This presentation covers:

  • regulated asset regimes
  • network expansion
  • accounting treatment
  • ATO perspective
  • to decide if income is derived…
  • how have the courts determined the existence of income?
  • what does Section 21A do?
Materials from this session:

Debt and equity rules

Author(s):  Graeme COOPER

This presentation covers:

“chapter 2 non-stapling examples part 2 – shareholder loan; no aggregation”

“part 3: chain of debt and equity: no aggregation”

“part 4: offshore capital raising: aggregation”

“part 5: contra-put scheme: aggregation”

“chapter 3 – stapling examples part 6 – 99/1 structure: no aggregation”

“dart 7 – debt raised by property trust: no aggregation”

“part 8 – trust and company staple: no aggregation”

“part 9 – finance trust and company staple: aggregation”.

 

Materials from this session:

PPP tax structuring: Where are the flags?

Author(s):  Minh Dao,  Rhys MANLEY

This presentation covers:

  • standard form securitisation PPPs
  • investor loans to finance co
  • Taxpayer Alert 2017/1
  • student accommodation.

 

Materials from this session:

The ATO’s approach in managing infrastructure and privatisation transactions

Author(s):  Jeremy HIRSCHHORN

This presentation covers:

  • update from last year – what we have done
  • Taxpayer Alert 2017/1
  • what to expect in 2017-18
  • our advice to FIRB.
Materials from this session:

Valuation approaches in infrastructure: A valuer’s perspective

Author(s):  Michele Picciotta,  Stephen REID

This presentation covers:

  • purchase price alocation (PPA):
    • identification, hierarchy and valuation of assets
  • DORC:
    • qhat is the valuer ‘replacing’?
Materials from this session: