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.
Current at 22 June 2009
Click here to expand/collapse more articles by Mark MORRIS.