Taxation of PPPs for social infrastructure projects

This guidance updates our previous guidance called Infrastructure – Australian federal tax framework.

How a social infrastructure PPP differs from an 'economic' PPP.

Key entities and agreements of a standard form securitised licence PPP structure.

The transactions between government, Project Trust and Finance Co in each phase of the standard form PPP.

Finance Co and Project Trust income tax implications plus other tax considerations to be aware of.

Variations to the standard form social infrastructure PPP model may have different income tax implications.

These include valuation, attribution rules and administrative matters.

Explains the tax treatment and implications for PPP consortium members.