Published on 14 May 08
by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE
This presentation covers:
- general trends in cross border financing and current ATO focus
- changing loan terms: a GVS perspective?
- round up on rulings, determinations and ATOIDs
- excluded equity interest
- equity override
- effectively non-contingent obligation & related schemes
- year end thin capitalisation issues
- brief update on TOFA 3 & 4.
David is a Partner with PricewaterhouseCoopers
Current at 14 May Current at 05 June 2008
Kenneth is a Senior Manager with PricewaterhouseCoopers.
Current at 14 May 2008 Current at 01 September 2008