taxnews.ey.comPrint

29 June 2018

Australia releases consultation paper on draft integrity measures to reform tax treatment of stapled structures

The Australian Treasurer released a public consultation paper (paper) on June 28, on the integrity measures that follows the exposure draft law to implement the March package of measures to reform the tax treatment of stapled structures and similar arrangements. The paper outlines the conditions for stapled entities to access the proposed infrastructure concession and transitional arrangements including seven-year and 15-year concessional periods.

A Global Tax Alert, attached below, provides additional details.

———————————————
ATTACHMENT

Document ID: 2018-1338

 

The information contained herein is general in nature and is not intended, and should not be construed, as legal, accounting or tax advice or opinion provided by Ernst & Young LLP to the reader. The reader also is cautioned that this material may not be applicable to, or suitable for, the reader's specific circumstances or needs, and may require consideration of non-tax and other tax factors if any action is to be contemplated. The reader should contact his or her Ernst & Young LLP or other tax professional prior to taking any action based upon this information. Ernst & Young LLP assumes no obligation to inform the reader of any changes in tax laws or other factors that could affect the information contained herein.

 

Copyright © 1996 – 2025, Ernst & Young LLP

 

All rights reserved. No part of this document may be reproduced, retransmitted or otherwise redistributed in any form or by any means, electronic or mechanical, including by photocopying, facsimile transmission, recording, rekeying, or using any information storage and retrieval system, without written permission from Ernst & Young LLP.

 

EY US Tax News Update Master Agreement | EY Privacy Statement