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Developments impacting thin capitalisation presentation

Published on 16 Feb 06 by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA

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 SHAW
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.

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Individual sessions

Interpreting and applying the tax regime in practice - a legal perspective

Author(s):  Jennifer DAVIES

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Interpreting and applying the tax regime in practice - an ATO perspective

Author(s):  Ashley KING,  George HITTI

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