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Section 974-80: The current state of play paper


This paper covers:

  • how did we end up here?
  • where have all the finance trusts gone?
  • can asset trusts still lend across the staple?
  • where do we go from here?

Author profiles

Richard Buchanan CTA
Richard is a partner at EY and specialises in the tax aspects of major transactions, including mergers and acquisitions, infrastructure and property projects. He regularly provides advice through the life cycle of the transaction, including funding, structuring, due diligence, documentation negotiation and post-acquisition integration. Richard’s role in infrastructure transactions can vary from advising bidding consortiums, representing lending syndicates, advising vendors and representing equity in a consortium. - Current at 29 May 2019
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Edward Consett ATI
Photo of author, Edward Consett Edwardis a tax partner specialising in transaction preparation and execution at EY. Edward has extensive experience advising on greenfield and brownfield infrastructure projects, including public and private market M&A, project financing and privatisations across energy (including renewables), utilities, transport, social infrastructure and natural resource asset classes. Edward is a Member of Chartered Accountants Australia & New Zealand and a practising solicitor. - Current at 03 November 2020
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This was presented at National Infrastructure Conference .

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Individual sessions

Division 6C of the ITAA36 negative control

Author(s):  Terry MURPHY,  Julianne JAQUES

Materials from this session:

Division 6C property funds - Land in the context of infrastructure

Author(s):  Chris PEADON

Materials from this session:

Tax sharing and tax funding agreements in a project financing context

Author(s):  David WOOD

Materials from this session:

ATO areas of compliance focus

Author(s):  Rhys MANLEY,  Craig SAUNDERS

Materials from this session:

The infrastructure market in Australia current themes and perspectives

Author(s):  John Pickhaver

Materials from this session:

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