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Thin Capitalisation

Published on 23 Aug 01 by THE TAX INSTITUTE

This seminar paper discusses thin capitalisation with a focus on: A point-by-point plan to understanding the new rules; The eight categories; The formula for each of the eight categories; Key concepts: understanding and problems; Conclusions: going forward – dealing effectively with the detailed application of the rules.

Author profile

Prof Robert Deutsch CTA
Bob is Senior Tax Counsel at The Tax Institute. Bob was previously Deputy President of the Administrative Appeals Tribunal (AAT), and for over 20 years he was a Professor in Taxation Law with the University of New South Wales. Bob specialises in taxation matters, with a special emphasis on international tax, and his time with the AAT has required extensive involvement in corporate law, social security and immigration matters. He also has experience as a solicitor with a major national law firm, as an independent barrister, and as a director with a major accounting firm. He has written widely in his fields of specialisation as well as in the area of financial statements, and is an ongoing contributor to the highly successful Thomson Reuters Australian Tax Handbook. He is also a regular conference presenter for a number of organisations, including The Tax Institute and the University of New South Wales. Bob has deep expertise in both tax practice and tax education, developed over many years at the highest levels. - Current at 19 February 2018
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Individual sessions

Interest Deductibility

Author(s):  John W DE WIJN

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Thin Capitalisation

Author(s):  Robert DEUTSCH

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Case Study: Interest Deductibility

Author(s):  Peter MURRAY

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Case Study: Interest Deductibility

Author(s):  Arlene MACDONALD

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Part IVA Discussion Panel

Author(s):  Michael BERSTEN

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Case Study: Thin Capitalisation

Author(s):  Simon CLARK

Materials from this session:

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