A discussion of the issues relating to the taxation of privatisation and infrastructure activity.
- Construction of social infrastructure using the 'securitised licence' PPP model
- Tax treatment of investors into PPPs
This information is the first of two parts. The next part will cover privatisations and other related matters; we will consult with stakeholders on the content of that part shortly. This information is also intended to be updated when necessary to cover new scenarios, issues or changes in applicable laws.