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Thin capitalisation: is debt a dirty word presentation

Published on 13 Jun 07 by VICTORIAN DIVISION, THE TAX INSTITUTE

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
Anthony Klein FTIA is a Tax Partner of PricewaterhouseCoopers, based in Melbourne, and has been a member of the PwC International Tax and Transaction Services group for more than 14 years. He specialises in providing international tax, structuring and mergers and acquisitions tax services to a wide range of clients.
Current at 9 October 2008
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James STRONG

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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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