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© 2010 Deloitte Touche Tohmatsu Sustainable Business Australia Counting the beans - retro-fitted commercial buildings Chris Leach Partner, National Leader Tax - Sustainability and Climate Change firstname.lastname@example.org 13 April 2011
© 2010 Deloitte Touche Tohmatsu
Environmental upgrade structure – scenario 1 3
© 2010 Deloitte Touche Tohmatsu Lender Council/Council SPV Building Owner Tenant ESCO Rate schedule Funding (Debt) rate Scenario 1: ESCO performs retrofit works for Building Owner. Funding to Council Repay Funding to Lender Accounting & Tax issues : 1. Debt at building owner level 2.Balance sheet recognition 3.EU assets ownership – tax 50% bonus deduct 4.Deductibility of outgoings 5.Classification debt v equity Purchases retrofit Rate outgoing 4
Alternative structure – scenario 2 5
© 2010 Deloitte Touche Tohmatsu Lender Council / Council SPV Building Owner Tenant ESCO Rate schedule rate Scenario 2: No link between Funding and Rate ESCO performs building retrofit works for Building Owner. - leases to building owner or tenant (?) Funding (debt) to ESCO and repayment by ESCO Council passes levy to ESCO Accounting and Tax issues: 1.ESCO financial position 2.Ownership of EU assets 3.Nature of lease arrangement to tenants/building owner 4.Change in Leasing accounting standard (June 2016) 5.Tax issues per scenario 1 – 3,4 &5 Rate outgoing 6
© 2009 Deloitte Touche Tohmatsu Questions and Answers 7
General information only This presentation contains general information only, and none of Deloitte Touche Tohmatsu Limited, Deloitte Global Services Limited, Deloitte Global Services Holdings Limited, the Deloitte Touche Tohmatsu Verein, any of their member firms, or any of the foregoing’s affiliates (collectively the “Deloitte Network”) are, by means of this presentation, rendering accounting, business, financial, investment, legal, tax, or other professional advice or services. This presentation is not a substitute for such professional advice or services, nor should it be used as a basis for any decision or action that may affect your finances or your business. Before making any decision or taking any action that may affect your finances or your business, you should consult a qualified professional adviser. No entity in the Deloitte Network shall be responsible for any loss whatsoever sustained by any person who relies on this publication. Confidential This document and the information contained in it is confidential and should not be used or disclosed in any way without our prior consent. About Deloitte Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee, and its network of member firms, each of which is a legally separate and independent entity. Please see www.deloitte.com/au/about for a detailed description of the legal structure of Deloitte Touche Tohmatsu Limited and its member firms.www.deloitte.com/au/about Deloitte provides audit, tax, consulting, and financial advisory services to public and private clients spanning multiple industries. With a globally connected network of member firms in more than 140 countries, Deloitte brings world-class capabilities and deep local expertise to help clients succeed wherever they operate. Deloitte's approximately 169,000 professionals are committed to becoming the standard of excellence. About Deloitte Australia In Australia, the member firm is the Australian partnership of Deloitte Touche Tohmatsu. As one of Australia’s leading professional services firms. Deloitte Touche Tohmatsu and its affiliates provide audit, tax, consulting, and financial advisory services through approximately 4,500 people across the country. Focused on the creation of value and growth, and known as an employer of choice for innovative human resources programs, we are dedicated to helping our clients and our people excel. For more information, please visit our web site at www.deloitte.com.au.www.deloitte.com.au Liability limited by a scheme approved under Professional Standards Legislation. Member of Deloitte Touche Tohmatsu Limited © 2010 Deloitte Touche Tohmatsu
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