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Thin capitalisation: the NZ regime

Publication date: 01 Mar 97 | Source: "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

Issue: Vol 31 No 8/9

Pages: pp.432-433

Abstract:
The author discusses NZ's provisions in light of the Australian experience and the practical issues of funding existing or proposed trans-Tasman operations

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Author profile

Dr Mark Pizzacalla CTA
Mark is Partner-in- Charge of BDO’s Private Clients & SME Tax Advisory practice in the Melbourne office. Mark is a regular speaker on taxation issues, and a prolific writer, having contributed significant tax commentary through his numerous articles, publications and conference papers. Mark has been interviewed on LateLine Business in relation to current tax issues and is one of the few tax practitioners who has had his work cited in Australia’s Parliament. Mark is a current member of The Tax Institute’s Victorian Technical Committee, and former Chair of The Tax Institute’s National SME Sub-Committee, as well as being a former Victorian State Councillor. Mark has been recently appointed for a second term by the federal government to the Board of Taxation. - Current at 22 October 2018
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