Developments impacting thin capitalisation presentation

Member Price: Free

Non Member Price: $15.00

Publication date: 16 Feb 06


There have been a number of recent development affecting the thin capialisation position of Australian financial institutions.  These developments stem from a variety of taxation, accounting and regulatory reforms that are presently converging to make the effective management of a financial institution's thin capitalisation position a far more difficult and uncertain task than it has been in the past.

Author profile:

Jeff is a Senior Manager in Group Taxation at National Australia Bank and assists with the overall management of the Group’s tax strategies and policies. He has worked closely with the Group’s Capital Management team on a range of capital management initiatives, including various hybrid funding structures. He has also been actively involved in the consultation process for a range of tax reform initiatives impacting the banking and finance industry.
Current at 18 December 2007
Click here to expand/collapse more articles by Jeff SHAW.


This was presented at 2006 Financial Services Taxation Conference: From every angle.

Purchase all materials from this event

Get a 20% discount when you buy all the items from this event. To purchase individual items from this event, please see below.

Purchase individual materials from this event:

Interpreting and applying the tax regime in practice - a legal perspective
Author(s):  Jennifer DAVIES

Interpreting and applying the tax regime in practice - an ATO perspective
Author(s):  Ashley KING,  George HITTI

Taxation of financial arrangements
Author(s):  Neil WARD

Capital raising and the debt/equity borderline
Author(s):  Tony FROST

Indirect taxes and insurance products
Author(s):  Sonia SPIROPOULOS

Capital protected products
Author(s):  Jason KING

Material from this session:

Rationalisation of legacy life and funds products
Author(s):  Andrew MILLS

Tax relevant products - current issues
Author(s):  Phillip COLE

The tax effects of IFRS for banks
Author(s):  Richard BUCHANAN

IFRS for insurers and fund managers
Author(s):  Grant PETERS

Distributions of excess capital
Author(s):  Geoff GIRVAN

Material from this session:

Mergers and acquisitions in a post-consolidation world
Author(s):  Martin FRY

International tax reforms affecting the funds management industry
Author(s):  Greg LAZARUS

Developments impacting thin capitalisation for financial institutions
Author(s):  Jeff SHAW

Transfer pricing - practical issues in the Asia Pacific region
Author(s):  Agnes LINGANE

Managing tax risks in other jurisdictions arising from acquisitions
Author(s):  Neil BILLYARD

Australian taxation aspects of investment in Asia
Author(s):  Tony CLEMENS

Copyright Statement