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Gifted assets/contributions to infrastructure presentation

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Published on 25 May 17 by VICTORIAN DIVISION, THE TAX INSTITUTE

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?

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
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Alison Feather
Alison Feather, CTA, is a Senior Treasury Advisor at Aurizon. She has over 8 years corporate tax experience, working in both professional services for PwC and as an in-house tax advisor for Aurizon. Prior to moving to Aurizon’s treasury function late last year, Alison was responsible for managing all of Aurizon’s tax matters, including advising on infrastructure projects. - Current at 10 February 2017
Click here to expand/collapse more articles by Alison Feather.

 

This was presented at National Infrastructure Conference .

Get a 20% discount when you buy all the items from this event.

Individual sessions

The challenges of long-term economic forecasting in infrastructure transactions

Author(s):  Darren Anderson

Materials from this session:

Fragmenting the Part IVA lore applying to stapled structures

Author(s):  Stuart Dall

Materials from this session:

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

Author(s):  Michael FLYNN

Materials from this session:

Gifted assets/contributions to infrastructure

Author(s):  Paul ABBEY,  Alison Feather

Materials from this session:

Debt and equity rules

Author(s):  Graeme COOPER

Materials from this session:

PPP tax structuring: Where are the flags?

Author(s):  Minh Dao,  Rhys MANLEY

Materials from this session:

The ATO’s approach in managing infrastructure and privatisation transactions

Author(s):  Jeremy HIRSCHHORN

Materials from this session:

Valuation approaches in infrastructure: A valuer’s perspective

Author(s):  Michele Picciotta,  Stephen REID

Materials from this session:

Further details about this event:

 

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