Taxation of Infrastructure

Journal of Law and Financial Management, Vol. 6, No. 2, pp. 22-31, December 2007

13 Pages Posted: 23 Apr 2008

See all articles by Gordon Mackenzie

Gordon Mackenzie

University of New South Wales - Australian Taxation Studies Program (ATAX)

Abstract

Infrastructure in Australia is under strain from two influences. First, the existing limited infrastructure is unable to keep pace with economic growth and, secondly, the demand for health and welfare infrastructure because of an ageing population.

There are no special rules for the taxation of infrastructure in Australian taxation law, except in very limited circumstances. The taxation of infrastructure assets is governed by the general taxation rules that apply to all other similar types of assets. However, what can be said about infrastructure taxation is the number of anti tax avoidance rules that it has attracted.

Keywords: Infrastructure, taxation

JEL Classification: M40, M41, G11

Suggested Citation

Mackenzie, Gordon, Taxation of Infrastructure. Journal of Law and Financial Management, Vol. 6, No. 2, pp. 22-31, December 2007, Available at SSRN: https://ssrn.com/abstract=1123064

Gordon Mackenzie (Contact Author)

University of New South Wales - Australian Taxation Studies Program (ATAX) ( email )

Sydney, NSW 2052
Australia

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