Published on 14 Mar 02
by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA
This convention paper discusses thin capitalisation, with a focus on: how to choose between the three methods, what values to use for the 75% of assets test, how does the arm's length test really work, investment in subsidiaries and associates, pre-year end planning, foreign currency.
Peter Collins FTI
Peter is a specialist in international tax at PwC, assisting foreign investors to structure their Australian investments and Australian corporates who are expanding offshore. He works with the firm’s global tax network to develop solutions for clients and is the leader of the Australian firm’s International Tax Services group. Peter is a member of the Australian Treasury’s BEPS Tax Advisory Group and participated in the G20 BEPS Tax Symposium and the BCA BEPS workshop in 2014. Current at 18 August 2016
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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