Miscellaneous 2008

Thin Capitalisation and accounting standards: some further options

Source: Taxation In Australia Journal Article

Published Date: 1 Dec 2008

Recent amendments to the Thin Capitalisation rules in Div 820 ITAA97, to overcome complications caused by the adoption of Australian International Reporting Standards (AIFRS), have provided taxpayers with a choice in the recognition and valuation of certain internally generated intangible assets. This paper seeks to examine the choices available to taxpayers arising from the legislative changes and some of the implications where taxpayers wish to use the “safe harbour” rules.

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Miscellaneous 2008

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