Published on 08 Aug 01
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This seminar paper is divided into two parts. Part I deals with the general framework of the thin capitalisation legislation, and Part II with the precise formulae and more detailed discussion on how these rules effect outward investors.
Professor Bob Deutsch is Deputy President with the Administrative Appeals Tribunal and Head of Education at the Tax Institute. He has written and taught widely in many areas of taxation law and related disciplines.
- Current at
05 May 2017