Source: Taxation In Australia Journal Article
Published Date: 1 May 2023
Taxpayers will need to assess the impact of new interest limitation rules on their capital structure and any consequential impacts of refinancing.
More by Shahzeb Panhwar
Advising on bygone anti-avoidance rules in the new world - Audio 22 Mar 2023
Advising on bygone anti-avoidance rules in the new world - Video 22 Mar 2023
Advising on bygone anti-avoidance rules in the new world - Presentation 22 Mar 2023
Interest limitation rules in Financial Services - Presentation 17 Mar 2023
Domestic investments - Paper 15 Sep 2022
Domestic investments - Video 15 Sep 2022
Domestic investments - Presentation 15 Sep 2022
Arm's length debt amount - Audio 18 Oct 2021
Arm's length debt amount - Presentation 18 Oct 2021
More by James Nickless
Alternative Assets Insights: New thin capitalisation regime - Journal 26 Aug 2024
Alternative assets insights: The ALDT and cross-border related-party interest-free loans - Journal 01 Oct 2020
Alternative assets insights: PCG 2019/D3: A way forward on the ALDT - Journal 01 Oct 2019
Alternative assets insights: Related party financing in the infrastructure sector - Journal 01 Jul 2018
Related party financing - Paper 26 Oct 2017
Transfer pricing and related party debt - Presentation 26 Oct 2017
International tax developments - Journal 01 Oct 2017
Alternative assets insights: Stapled groups and the new arm's length income rule - Journal 01 Dec 2015
Optimising capital management - Paper 17 May 2012
Sorry, this is subscriber only content.
To gain access to this material and much more - Subscribe Now.
(Note: Members can access Taxation in Australia journal articles without a Tax Knowledge Exchange subscription - please log in to access).
Already a Subscriber? Login now
Details
The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
The Tax Institute
(ABN 45 008 392 372 (PRV14016))
("TTI")
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
All materials provided on this site are protected by copyright and are owned by or licensed to TTI.
Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.
Tags