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.
Mark is a Senior Tax Counsel with BNR Partners.
- Current at
03 December 2020