The way that the Australian tax system taxes infrastructure projects means that the tax losses that are created from the early stage expenses in a project are not used by the project sponsor until some time in the future. That means that the net present value of those losses is less than the...

This paper looks at several things with respect to getting value into an SMSF. First, it looks at recent budget changes that will increase the amount of contributions that can be made to a SMSF. Secondly, it looks at ‘vanilla' or traditional strategies currently used in practice to get value...

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. Yet, there are no special rules for the...

The way that the Australian tax system taxes infrastructure projects means that the tax losses that are created from the early stage expenses in a project are not used by the project sponsor until some time in the future. That means that the net present value of those losses is less than the...

Both the United States and Australia have multi-pillar retirement systems that include a public component and a private component. Increasingly, the private component consists of a defined contribution plan. At the outset, this paper provides an overview of the retirement systems of the U.S. and...