Q16. Should the PSC be adjusted to reflect the fact that Partnerships Victoria transactions result in a tax payment to DTF?

Yes, the Competitive Neutrality adjustment, reflecting financial advantages and disadvantages of public procurement - not equally available to a bidder under a Partnerships Victoria procurement - is one of the four components of the PSC. The PSC guidance material identifies four types of costs which commonly have an effect on competitive neutrality. These are:

1. land tax;

2. local government rates;

3. stamp duty; and

4. payroll tax.