9.1  Taxation issues

Tax is an area of Commonwealth law that has undergone substantial review and reform since the Ralph Review of Business Taxation (RBT) in 1998. While projects are taxed at the national, State and Local Government levels, (Commonwealth) income tax is generally the most significant tax cost to the private parties involved in, or considering, large infrastructure projects under PPP arrangements. Accordingly, government officers seeking to establish the potential viability of a project, or involved in evaluating  bids, require a sound working knowledge of relevant tax provisions (or access to such knowledge).