ARTICLE · 09 FEBRUARY 2017

Stapled groups targeted by ATOs first Taxpayer Alert for 2017

Clayton Utz

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The ATO has kicked off 2017 with a Taxpayer Alert TA 2017/1, which states it will be targeting certain stapled groups.

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The ATO has kicked off 2017 with a taxpayer alert which states that it will be targeting certain stapled groups. Taxpayer Alert TA 2017/1 is expected to lead to more audits for affected groups (for which they should be preparing) but more guidance will be needed from the ATO before the full ramifications are known.

The ATO also released an updated version of its 2015 document, "Privatisation and Infrastructure – Australian Federal Tax Framework". This document sets out a range of infrastructure-related tax issues (and the ATO's views on them) including in connection with privatisations.

Businesses and investors who will be most affected by the ATO's focus on staple arrangements

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