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Thin capitalisation: is debt a dirty word presentation


Topics covered in this presentation include:

  • why are thin capitalisation rules necessary?
  • reasons for renewed ATO focus on thin capitalisation
  • to whom do the Australian thin capitalisation rules apply
  • a recap of the key features of the rules
  • different measurement techniques
  • interaction with the debt/equity rules
  • interaction with Part IVA
  • fixing thin capitalisation breaches - some tips and traps
  • completing a thin capitalisation schedule in practice
  • practical case studies.

Author profiles

Anthony Klein CTA
Anthony Klein, CTA is a Partner of PwC and has over 24 years professional experience as a corporate, international tax and M&A tax specialist. Anthony has held a number of senior leadership roles within PwC, including as leader of PwC's international tax practice across the Asia Pacific region, leader of the Melbourne Corporate Tax practice and leader of the firm's Private Client's tax practice in Melbourne. Anthony is also the principal tax adviser to a large number of companies and he has a particular focus on the technology sector. His clients range from some of Australia's largest multinational and publicly listed tech companies, to high growth businesses and earlier stage tech start-ups. He has assisted a number of corporate groups in the technology sector to structure their international investments, including through leading and advising upon cross-border acquisitions, international ownership and financing structures. - Current at 07 February 2018
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James Strong
James Strong is a Partner in the Corporate Tax practice of PwC with over 14 years professional experience. James leads the firm’s Energy and Mining Tax practice and works extensively with resource companies both in Australia and internationally. James is heavily involved in supporting companies with the implementation of the MRRT and expanded PRRT and is a member of the ATO NTLG Resource Rent Tax Sub-committee (representing the ICAA). - Current at 09 November 2012
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Individual sessions

Thin Capitalisation: Is Debt a Dirty Word?

Author(s):  Anthony KLEIN,  James STRONG

Materials from this session:

Further details about this event:


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