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Thin capitalisation - the new regime

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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
  • transitional implications

    Author profile

    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 10 May 2010
    Click here to expand/collapse more articles by Michael HAY.

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    This was presented at Are your interest deductions at risk? .

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    Thin capitalisation - the new regime

    Author(s):  Michael HAY

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