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Thin capitalisation - the new regime

Published on 15 Nov 01 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper discusses the new legislation of thin capitalisation.

Author profiles:

Anthea MCKINNELL

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

This was presented at Are your interest deductions at risk ? - debt equity / thin capitalisation.

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Are your interest deductions at risk?

Author(s):  Mark MORRIS,  Martin WEBSTER,  Fiona CAMPBELL

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Are your interest deductions at risk?

Author(s):  Anthony SMYTH,  Anthea MCKINNELL

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