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Thin capitalisation - now apply in a broad range of circumstances

Published on 05 Sep 01 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

This seminar paper discusses thin capitalisation and how it affects: first time applications to existing Australian based businesses and investors, investing or expanding off share, application to trusts and partnerships, how to pass the tests, grouping rules, transitional implications.

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Varis LIDUMS

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This was presented at Financing - how the rules have changed.

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