Stapled Structures

This consultation process has now been completed. Submissions available
Date
-
Consultation Type
Consultation Paper

Key Documents

The Turnbull Government is committed to protecting the integrity of Australia’s corporate tax system and ensuring that Australia is an internationally competitive location for foreign investment, in an increasingly integrated global market. This consultation process seeks to undertake a holistic examination of the re-characterisation of trading income derived through the use of stapled structures.

Related content

Submissions

32 submissions were received for this consultation.

ACT Treasury - doc 107 KB
Adani - pdf 4.39 MB
AIMS STM - docx 34.35 KB
AMP Capital - pdf 439.26 KB
Australian Custodial Services Association - docx 26.08 KB
Australian Financial Markets Association and Australian Bankers’ Association - pdf 142.2 KB
AustralianSuper - pdf 5.68 MB
Charter Hall - pdf 111.42 KB
Chartered Accountants Australia New Zealand - pdf 418.18 KB
Corporate Tax Association - pdf 233.76 KB
Deloitte - pdf 605.26 KB
Ernst & Young - pdf 107.59 KB
Foreign Institutional Capital - pdf 399.76 KB
Global Listed Infrastructure Organisation - pdf 437.35 KB
GPT Group - pdf 444.68 KB
Infrastructure Partnerships Australia - pdf 2.31 MB
Joint submission by Land Lease Living, Carvan & Camping and Manufactured Housing Industry Association of New South Wales, Aspen Group, Gateway Lifestyle Group, Hometown America and Ingenia Communities - pdf 260.04 KB
King & Wood Mallesons - pdf 305.55 KB
KPMG - pdf 96.08 KB
Law Council of Australia - pdf 321.62 KB
Lendlease - pdf 23.05 KB
New Zealand Superannuation Fund - pdf 655.38 KB
Perpetual Corporate Trust - pdf 443 KB
Pitcher Partners - pdf 601.51 KB
Property Council of Australia - pdf 264.38 KB
PwC - pdf 367.19 KB
Rural Funds Management Ltd - pdf 378.66 KB
Scentre Group - pdf 706.08 KB
Spark Infrastructure - pdf 3.78 MB
The Tax Institute - pdf 572.74 KB
Transurban - pdf 365.58 KB
Victorian Department of Treasury and Finance - pdf 47.92 KB