Some government sponsors of transportation PPPs exempt concessionaires from certain taxes due to the public service nature of the assets they provide and operate, while others are not so generous. For example, in Australia leasing provisions within the Commonwealth Income Tax Assessment Act (Sections 51AD and Division 16D) may deny private sector asset owners asset-related tax deductions. This legislation was originally introduced to combat tax avoidance. However, the legislation has had the effect of limiting the ability of private entities to claim infrastructure related expenditure as a tax deduction, if the asset was seen to be controlled by a public agency. This constraint has limited the incentive for private sector entities to invest capital for infrastructure related projects. Changes to the Income Tax Assessment Act to address these concerns have been pending for some time. Selecting project delivery methods that transfer ownership to the private sector have mitigated uncertainty with respect to tax concessions. It is for this reason that consortia within Australia pursue built-own-operate-transfer (BOOT) contracts over built-operate-transfer (BOT) arrangements.