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Thin capitalisation - one more hidden trap

Published on 12 Sep 02 by VICTORIAN DIVISION, THE TAX INSTITUTE

Both closely held groups and multinationals have had to grapple with the complex and imprecise rules restricting their borrowing capacity under extensively revamped thin capitalisation rules. Following Draft TR2002/D6 the scope of these provisions may have been significantly expanded.

Author profile:

Mark Morris FTI
Mark is a Senior Tax Manager with PKF Melbourne. He has over 19 years experience consulting to a wide array of clients on a full range of complex tax matters. He is also a regular speaker on issues impacting SMEs including the application of Division 7A and the debt/equity rules, and the availability of CGT concessions. Current at 24 October 2003 Click here to expand/collapse more articles by Mark MORRIS.
 

This was presented at 41ST VICTORIAN STATE CONVENTION - "IT'S NOT ALL BLACK & WHITE".

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