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Thin capitalisation and debt financing - The state of play paper

Published on 17 Oct 13 by QUEENSLAND DIVISION, THE TAX INSTITUTE

In the May 2013 Federal Budget, the Government announced the most significant changes to the thin capitalisation rules since their commencement in 2001. It also announced certain related measures that intend to limit deductions for financing costs. This paper explores those announced changes and the potential implications. It covers:

  • the new “safe harbour” limits
  • implications of the repeal of section 25-90
  • proposed amendments to section 23AJ
  • issues associated with re-financing.

Author profiles:

Nishlin MOODLEY
Current at 15 January 2014
 
Simon JENNER
Current at 07 December 2011 Click here to expand/collapse more articles by Simon JENNER.

 

This was presented at Corporate Tax Retreat .

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