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Thin Capitalisation Rules

Published on 08 Aug 2001 | Took place at All Season Premier Menzies, Sydney, NSW

This seminar discusses the thin capitalisation legislation released on 28 June 2001.

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Individual sessions

Outbound Thin Capitalisation

Author(s):  Robert DEUTSCH This seminar paper is divided into two parts. Part I deals with the general framework of the thin capitalisation legislation, and Part II with the precise formulae and more detailed discussion on how these rules effect outward investors.

Materials from this session:

Inbound Thin Capitalisation

Author(s):  Ian FARMER This seminar 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).

Materials from this session: