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29 Nov 07 Income tax: interaction of transfer pricing and thin cap provisions - TD 2007/D20

This draft Taxation Determination was released on 28 November 2007 for public comment by 25 January 2008. Its full title is "Income tax: where there is no excess debt under Division 820 of the Income Tax Assessment Act 1997 can the transfer pricing provisions apply to adjust the pricing of costs that may become debt deductions, for example, interest and guarantee fees?" The answer given is Yes.

For a copy of TD 2007/D20, go here

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