ato logo

Infrastructure – Australian federal tax framework

This guidance is to outline the ATO’s position on the taxation of social infrastructure PPPs.

Last updated 29 October 2015

A discussion of the issues relating to the taxation of privatisation and infrastructure activity.

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.