Thin capitalisation Trusts Income tax

Thin capitalisation - A focus on trusts

Source: Victoria

Published Date: 26 May 2016

 

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This paper covers:

  • thin capitalisation rules
  • worldwide gearing debt amount
  • exemption for 90% Australian assets test " section 820-37 of the ITAA 1997
  • exemption from thin capitalisation for special purpose entities " section 820-39 of the ITAA 1997
  • summary.

Individual Session

Thin capitalisation - A focus on trusts

Author(s): Steve Ford , Angela Van

Details

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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Thin capitalisation Trusts Income tax 2016

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