Skip to main content

Your shopping cart is empty

07 Aug 07 Thin capitalisation and IFRS: transitional period extended

The ATO has produced a factsheet noting that changes made by Tax Laws Amendment (2007 Measures No 3) Act 2007 (Act No 79 of 2007), which received Royal Assent on 21 June 2007, have extended, from 3 years to 4 years, the transitional period in which thin capitalisation reporting entities could elect to use accounting or prudential standards that applied immediately prior to 1 January 2005.

For a copy of the factsheet, go here

Media Release Search
Eg. TD 2005/D52 ALL words EXACT phrase WITHOUT words Date range
From To