Published Date: 25 Mar 2014
The Tax Institute is pleased to have the opportunity to make a submission to the Board of Taxation (Board ) in relation to its Discussion Paper dated December 2013 on the arm’s length debt test (ALDT ) as it applies to the thin capitalisation rules (Discussion Paper ).
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Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
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