Published on 18 Sep 13
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This presentation covers:
- thin capitalisation changes - safe harbour and worldwide gearing
- the arm’s length debt test - status update
- refinancing to manage thin capitalisation changes - the tips and traps!
- the interface of thin capitalisation, s25-90 and s23AJ and the status of NANE income
- transparency changes
- the repeal of s25-90 – what apportionment, allocation or tracing issues will arise.
Current at 06 October 2005
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Arash is a Senior Consultant at PwC. Current at 05 April 2013
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