We've updated our guidance on how income tax and goods and services tax (GST) applies to social infrastructure public private partnerships (PPPs). These infrastructure projects include building and maintaining facilities such as schools, hospitals, prisons, roads and public utilities.
Our updated guidance includes some minor technical updates, format changes and new reference material. It covers the following topics:
- how tax applies to social infrastructure projects using the ‘securitised licence’ PPP model
- how tax applies to PPP investors, including when an investor exits
- where we'll focus our attention on compliance.
If you're a private sector consortium or a tax professional involved in a social infrastructure PPP project, you should read our updated guidance.
The guidance can help you assess risk in early engagement, rulings and reviews of social infrastructure PPP transactions. It will also boost your confidence about your income tax and GST obligations.