From the maligned PPP model and state government asset sales, to private userfunded models, the investment in Australia’s core infrastructure will need to increase in the coming decades. This case study and workshop paper unpacks the GST issues associated with these complex structures and projects, and covers:
- issues regarding non-monetary consideration including valuation and attribution Investment structures
- financing issues – securitisation, lease premiums and progressive supplies
- contractual issues
- tripartite issues including the decision in Department of Transport.