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Thin Capitalisation and Debt/Equity Rules

Published on 03 Apr 2001 | Took place at All Seasons Premier Menzies Hotel, Sydney, NSW

This seminar discusses Thin Capitalisation and Debt/Equity Rules affecting Cross Border Investments.

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Individual sessions

Debt versus Equity

Author(s):  Paul KING This paper dicusses Debt versus Equity, with a focus on the the concept of debt and equity as defined in Division 153 looking at three main areas:
(i) denying deductions for payments in respect of 'non-share' equity and enabling deductibility of payments made in respect of 'debt-like' equity;
(ii) determining equity for the purposes of franking; and
(iii) determining treatment of return of capital; determining debt capital and equity interests for the purposes of the thin capitalisation provisions.

Materials from this session:

Proposed Thin Capitalisation Rules: Outbound Investors

Author(s):  Richard DUKES This paper examines the operation of the proposed thin capitalisation rules which apply to outward investing entities (both ADI and non-ADI).

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Inbound Thin Capitalisation Rules

Author(s):  Tony CLEMENS This paper considers the application of the proposed thin capitalisation rules to Australian entities that are foreign controlled and foreign entities that operate in Australia. The paper focuses on the provisions contained in Subdivision 820-C which applies to inward investing entities that are not approved deposit-taking institutions (ADIs). Part 2 of this paper outlines the rules as they apply to inward investing entities. Part 3 highlights various issues for inward investing entities some of which are currently being addressed by the Government.

Materials from this session: