Debt Equity Deductions

Recent developments in thin capitalisation

Source: New South Wales

Published Date: 18 Feb 2015

 

This presentation covers:

  • recent legislative changes to the safe harbour amounts and the world-wide amounts
  • The Board of Taxation's review of the arm's length debt test
  • the interaction of the thin capitalisation rules with prudential requirements
  • other developments.

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Individual Session

Recent developments in thin capitalisation

Author(s): Sarah Bernhardt

Details

  • Published By: Sarah Bernhardt
  • Published On:18 Feb 2015
  • Took place at:Surfers Paradise Marriott Resort & Spa

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.

Tags

Debt Equity Deductions Finance Investment Thin capitalisation Income tax 2015

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