Infrastructure Tax

With Mallesons, you will have access to a team of leading tax experts with extensive experience in advising clients in the infrastructure sector, across the full spectrum of tax issues that impact infrastructure projects.

Our lawyers are known for their solutions driven approach to deals.  Our experience ranges from advising on major and headline-making deals, through to the ongoing management, structure and operation of infrastructure projects.

We go beyond providing technical advice: we will work with you to bring together the tax and broader legal aspects of a transaction, to ensure it is implemented consistent with the tax strategy.  Clients benefit from our multi-party experience, efficient and effective project management, and astute commercial judgement.

How we can help you

The areas of infrastructure tax law we advise on include:

• Foreign investment 
• Stapled structures
• Joint ventures
• Transfer pricing and financing
• Onshore/offshore structures and choosing the right vehicle
• Stamp duty, land tax and other indirect and direct taxes (e.g. capital gains tax)
• Capital allowances
• Investment, trading and development
• Tax controversy and litigation

Recent experience in infrastructure tax

• Telstra: advised on the sale of a 49% interest in Telstra InfraCo Towers (now called Amplitel) to a consortium comprising the Future Fund, Commonwealth Superannuation Corporation and Sunsuper.
• AMP Capital – Macarthur Wind Farm: advised on its $880 million acquisition of a 50% interest in Macarthur Wind Farm, the largest wind farm in the southern hemisphere.
• First Sentier: structuring and advice on the successful acquisition of the John Laing renewables portfolio.
• CIC investment consortium: advising in relation to acquisition by CP2 of an interest in ConnectEast.
• Port of Newcastle: advising Hastings consortium in relation to tax related legal matters regarding participation in privatisation of Port of Newcastle.
• CPPIB, Borealis and Sunsuper: in connection with their bid for the Transgrid electricity assets.
• Consortiums: advising on bids for Victorian Desalination PPP and privatisation of Port Botany and Port Kembla.