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Alternative assets insights: The use of stapled structures for Australian economic infrastructure

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Published on 01 May 15 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

Stapled structures are commonly used for Australian economic infrastructure investment to attract a wider variety of domestic and foreign investors but have been hindered by continued uncertainty on the application of certain tax laws.

Author profiles

Luke Bugden
Luke is a Tax Partner at PwC with significant experience in providing Australian income tax consulting advice to a wide range of public and private companies in the infrastructure, utilities and energy industries, alternative assets and both Commonwealth and state government agencies on various projects. Luke brings significant commercial experience with respect to infrastructure projects, including M&A and the development of greenfield projects. Luke also co-leads at PwC the Sovereign Wealth Fund and Foreign Pension Fund practice and has been actively engaged in consultation with the ATO on law design and administration as it relates to the stapled structure changes as well as the foreign pension fund and sovereign wealth fund changes. - Current at 19 November 2020
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Christina Sahyoun
Christina is a Tax Director at PwC with significant experience in advising a number of domestic and international investors and Government entities in relation to transactions in the economic and social infrastructure, energy, utilities and transport sectors. - Current at 19 November 2020
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