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The seduction of debt in an infrastructure context paper

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DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 16 May 19 by VICTORIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • current legislative framework
  • proposed Scheme Aggregation Rule
  • taxation developments
  • integrity of the proposed Scheme Aggregation Rule in the current taxation climate.

 

 

 

Author profiles

Paul Abbey
Photo of author, Paul ABBEY Paul is a Partner in the Corporate Tax group of PwC in Melbourne and has over 30 years experience advising local and international clients on income tax issues. - Current at 29 May 2019
Click here to expand/collapse more articles by Paul ABBEY.
Nathan De Zilva
Nathan is a member of PwC's Corporate Tax Group.
Click here to expand/collapse more articles by Nathan De Zilva.

 

This was presented at 2019 National Infrastructure Conference .

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The seduction of debt in an infrastructure context

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