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In media release No 47, issued 25 March 2014, the Chair of the Board of Taxation, Mrs Teresa Dyson, announced that the Board has released a discussion paper and is inviting written submissions about Australia's debt and equity rules. The Board has been asked to undertake a post-implementation review of these rules including whether there can be improved arrangements within the Australian tax system to address any inconsistencies between Australia's and other jurisdictions' debt and equity rules that could give rise to tax arbitrage opportunities.

The closing date for submissions is Friday, 23 May 2014.

For more information about the review, go here

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