Home' Future Building Australian Infrastructure Review : Volume 3 Number 2 Contents futurebuilding 53
Volume 3 Number 2
The Hon Anthony Albanese MP
One step that we are already in the process of
taking is changing the Income Tax Assessment Act
to further encourage private investment. Shortly,
we will be introducing into the Parliament new tax
provisions for infrastructure projects of national
signi cance. These will allow losses generated by
designated projects to be exempt from the Continuity
of Ownership Test and the Same Business Test, and
uplifted at the government bond rate.
We have also released another publication in the
continuing stream of work on patronage forecasting.
In 2011, I had the opportunity to speak at the
Patronage Forecasting Symposium in Canberra.
One of the keynote speeches was by Dr Robert
Bain -- a renowned international expert from the
We have drawn on Dr Bain's considerable
knowledge by commissioning a new report
entitled Disincentivising overbidding for toll
It draws on international experience. It has
some practical recommendations on how we can
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