Miscellaneous

Thin capitalisation and 23AJ

Author: The Tax Institute

Published Date: 11 Jun 2014

 

Sorry, this is subscriber only content.

If you're not yet a subscriber, to gain access to this material and much more - Subscribe Now.

Already a Subscriber? Login now

Already a Subscriber? Login now

The Tax Institute welcomes the opportunity to make a submission to the Treasury in relation to the Tax and Superannuation Laws Amendment (2014 Measures No. 3) Bill2014: Thin capitalisation and 23AJ (Exposure Draft). Our comments focus specifically on the proposed increase to the de minimis threshold.

Details

  • Published By:The Tax Institute
  • Published On:11 Jun 2014
  • Session Name:Thin capitalisation and 23AJ
  • Read Time:10+ minutes

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. 

Copyright Statement

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

Miscellaneous

Share this page