Tax Information

Tax Information

This section contains the annual tax guides provided by Spark Infrastructure to assist Securityholders to prepare their tax returns. The 2011 Tax Guide provides detailed information around the Restructure of Spark Infrastructure which was completed on 31 December 2010.

Important changes to Spark Infrastructure’s structure since 2010

Until 30 December 2010, Spark Infrastructure comprised four entities listed on the Australian Securities Exchange (ASX): Spark Infrastructure Trust (Spark Trust), Spark Infrastructure Holdings No. 1 Limited (Spark Holdings 1), Spark Infrastructure Holdings No. 2 Limited (Spark Holdings 2), and Spark Infrastructure Holdings No. 3 Pty Limited (Spark Holdings 3) (formerly Spark Infrastructure Holdings International Limited). Securities in these four entities and a Loan Note issued by Spark Trust were stapled together and could not be traded separately. The structure at 30 December 2010 is shown in the diagram below:


On 31 December 2010, after approvals by Securityholders and the Courts, Spark Infrastructure implemented a Restructure, which resulted in Spark Trust becoming a single listed entity (with Spark Holdings 1, Spark Holdings 2 and Spark Holdings 3 as its subsidiaries). Following the Restructure, Spark Infrastructure securities comprise a Loan Note and a unit issued by Spark Trust. This new structure is shown in the diagram below:


Part A of the 2011 Tax Guide will assist you in reporting your Spark Infrastructure distributions in your 2011 Australian income tax return.

If you participated in the Restructure, you will need to consider the income tax and capital gains tax (CGT) consequences of the Restructure. Part B of the 2011 Tax Guide contains information that may assist you in this regard.

If you disposed of any or all of your Spark Infrastructure securities during the year ended 30 June 2011, you will need to determine the income tax (including CGT) implications of that disposal. Part C of the 2011 Tax Guide provides you with information that may assist you for that purpose.

You should consult your tax adviser if you require tax advice on any of the issues in this Guide, or in relation to the completion of your tax return.

3 July 2015
2015 Securityholder Tax Guide (PDF)

8 July 2014
2014 Securityholder Tax Guide (PDF)

14 August 2013
2013 Securityholder Tax Guide (PDF)

20 July 2012
2012 Securityholder Tax Guide (PDF)

09 March 2011
2011 ATO Class Ruling (PDF)

08 August 2011
2011 Tax Guide (PDF)

09 July 2010
2010 Deloitte Distribution and Income Tax Guide (PDF)

29 July 2009
2009 Distribution and Interest Tax Guide (PDF)

25 July 2008
2008 Distribution and Interest Tax Guide (PDF)

20 August 2007
2007 Distribution and Interest Tax Guide (PDF)