Legislation

ITAA 1997 s of the securitised licence structure used in some social infrastructure Public Private Partnerships ( PPPs ) provided the SPE satisfies the conditions in subsection 820-39(3)

ATO documents that consider ITAA 1997 s of the securitised licence structure used in some social infrastructure Public Private Partnerships ( PPPs ) provided the SPE satisfies the conditions in subsection 820-39(3)

1 document

TD 2014/D8 (Finalised)replacedTD · 2014

Income tax: can the exemption in section 820-39 of the Income Tax Assessment Act 1997 apply to the special purpose finance entity established as part of the 'securitised licence structure' used in some social infrastructure Public Private Partnerships?