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Sydney and Camden Airports

Investigation report 8

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This investigation report was released on 20 December 2001.

The report is an investigation into whether an inappropriate application of competitive neutrality to airport land, and to Sydney Airports Corporation Limited and Camden Airport Limited, has led to a loss of tax revenue to local councils and the potential erosion of their rate base. It also examines whether businesses outside the airports are disadvantaged in competing with businesses within the airport sites by virtue of the latter being ‘subsidised’ by the failure to appropriately apply competitive neutrality principles.

Contents

Preliminaries
Cover, Copyright, Transmittal letter, Competitive neutrality policy, Contents

Chapter 1   The complaint
1.1   Nature of the complaint
1.2   Background
1.3   Conduct of the investigation

Chapter 2   Assessment of issues
2.1   The issues
2.2   Is the DOTRS activity of leasing land a ‘business’ activity?
2.3   Are SACL or CAL breaching tax and regulatory neutrality?
2.4   Conclusion

References

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