Topics covered in this presentation include:
- why are thin capitalisation rules necessary?
- reasons for renewed ATO focus on thin capitalisation
- to whom do the Australian thin capitalisation rules apply
- a recap of the key features of the rules
- different measurement techniques
- interaction with the debt/equity rules
- interaction with Part IVA
- fixing thin capitalisation breaches - some tips and traps
- completing a thin capitalisation schedule in practice
- practical case studies.