Miscellaneous 2001

Inbound Thin Capitalisation Rules

Source: New South Wales

Published Date: 8 Aug 2001

 

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This seminar paper considers the application of the proposed thin capitalisation rules to Australian entities that are foreign controlled and foreign entities that operate in Australia. The paper focuses on the provisions contained in Subdivision 820-C which applies to inward investing entities that are not approved deposit-taking institutions (ADIs).
Author(s)

Individual Session

Inbound Thin Capitalisation

Author(s): Ian Farmer
Materials from this session:

Details

  • Published By: Ian Farmer
  • Published On:8 Aug 2001
  • Took place at:All Season Premier Menzies, Sydney

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced by any process without written permission from The Tax Institute.

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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Miscellaneous 2001

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