Published on 16 Aug 01
by VICTORIAN DIVISION, THE TAX INSTITUTE
This paper looks at the thin capitalisation rules in the context of:
1st time applications to existing Australian based businesses and investors
investing or expanding offshore
how to pass the tests
grouping rules - how to use the excess debt capacity
Michael Hay CTA
Michael Hay, CTA, Partner, Pitcher Partners
Michael is a partner/executive director in the Tax Consulting division of Pitcher Partners Melbourne. He has extensive experience in advising private businesses and high wealth individuals across a broad range of industries. Michael has a significant portfolio of clients operating in property and construction, including developers, builders, investors and service providers. Michael is a member of the Board of Taxation's Expert Advisory Panel. He is a past Chair of CPA Australia's National Tax Practice Committee, in which capacity he was a member of the Commissioner of Taxation's National Tax Liaison Group. Current at 15 August 2013
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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