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ATO areas of compliance focus presentation

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Published on 26 May 16 by VICTORIAN DIVISION, THE TAX INSTITUTE

This presentation covers:

  • public private partnerships
  • PPPs - capital characterisation of licence payment
  • PPPs - shifting profits into a trust
  • stapled structures
  • stapled structures – overshoot – unequal debt levels at the asset level.

Author profiles

Rhys Manley
Rhys Manley is a director in the ATO’s Law Advice and Resolution area and is an expert in the taxation of infrastructure, as well as in the taxation of financial arrangements. Rhys joined the ATO in November 2009 after working in the Australian Treasury’s Business Tax Division. - Current at 26 June 2019
Craig Saunders ATI
Craig Saunders, ATI, is a tax infrastructure partner at Deloitte with over 24 years experience in tax in both the chartered and legal environments. Craig has predominately focused on advising foreign and domestic investors on large-scale mergers and acquisitions, with a particular emphasis on infrastructure investment by strategic and financial investors. He has been the lead tax adviser for consortia bidding on a number of recent privatisations. - Current at 28 August 2018

 

This was presented at National Infrastructure Conference .

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Individual sessions

Thin capitalisation - A focus on trusts

Author(s):  Steve FORD,  Angela Van

Materials from this session:

Towards justified trust between the ATO and the infrastructure industry

Author(s):  Jeremy HIRSCHHORN

Materials from this session:

The imposition of Australian stamp duties on foreign entities

Author(s):  Costa KOUTSIS,  Angela Qian

Materials from this session:

Division 6C of the ITAA36 negative control

Author(s):  Terry MURPHY,  Julianne JAQUES

Materials from this session:

Division 6C property funds - Land in the context of infrastructure

Author(s):  Chris PEADON

Materials from this session:

Tax sharing and tax funding agreements in a project financing context

Author(s):  David WOOD

Materials from this session:

ATO areas of compliance focus

Author(s):  Rhys MANLEY,  Craig SAUNDERS

Materials from this session:

The infrastructure market in Australia current themes and perspectives

Author(s):  John Pickhaver

Materials from this session:

Section 974-80: The current state of play

Author(s):  Richard BUCHANAN,  Edward Consett

Materials from this session:

Further details about this event:

 

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