Changes to the taxation of stapled structures

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Changes to the taxation of stapled structures – ATO Draft Law Companion Ruling LCR 2019/D2

ATO views on changes to the taxation of stapled structures

The ATO has issued Draft Law Companion Ruling LCR 2019/D2 which considers recent law changes affecting the use of stapled structures in the infrastructure, property, renewable energy and agriculture sectors.

Draft Law Companion Ruling LCR 2019/D2 (the Draft Ruling) was issued by the ATO on 26 June 2019 and explains the ATO’s view of certain changes that were implemented by the Treasury Laws Amendment (Making Sure Foreign Investors Pay Their Fair Share of Tax in Australia and Other Measures) Act 2019 (the Act), enacted on 5 April 2019. Specifically the Draft Ruling considers the amendments in the Act relating to the use of stapled structures in the infrastructure, property, renewable energy and agriculture sectors.

Changes to the taxation of stapled structures – 11 October 2019
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