Infrastructure Tax issues – Part IVA and Stapled Security structures

By Stuart Dall - May 30, 2017

Stuart Dall presented a paper titled “Fragmenting the Part IVA Lore Applying to Stapled Structures” at the Tax Institute of Australia 2017 Infrastructure Conference held on 25-26 May 2017.

Stuart’s paper challenges the ATO’s recent views on this matter by reference to a line of established judicial principles and evidence which supports the commercial basis on which such structures are implemented.

Download the full paper here


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