Miscellaneous 2007

Thin capitalisation and AIFRS

Source: New South Wales

Published Date: 1 Nov 2007

 

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This paper covers:

  • the ATO draft determination on the TP and thin cap interaction
  • ATO draft discussion paper on intercompany funding arrangements and parent guarantees
  • impact of removal of debt creation rules
  • Section 25-85.

Individual Session

Thin capitalisation and AIFRS

Author(s): Larry Gafinowitz

Details

  • Published By: Larry Gafinowitz
  • Published On:1 Nov 2007
  • Took place at:Crowne Plaza Hunter Valley

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 2007

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