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 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