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Inbound Thin Capitalisation Rules

Published on 08 Aug 01 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

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).

Author profile:

Ian FARMER


 

This was presented at Thin Capitalisation Rules.

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Individual sessions

Outbound Thin Capitalisation

Author(s):  Robert DEUTSCH

Materials from this session:


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