Published on 03 Apr 01
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This paper examines the operation of the proposed thin capitalisation rules which apply to outward investing entities (both ADI and non-ADI).
Richard Dukes CTA
Richard is a Partner of Atanaskovic Hartnell and heads up their tax practice. Richard specialises in corporate
tax including structuring into and out of Australia, transfer pricing, tax disputes and corporate reorganisations. He has previously lectured and
written papers for the Taxation Institute of Australia on the foreign source income rules since their introduction in 1990. Current at 20 September 2010
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.