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Thin capitalisation - the new regime

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

This powerpoint presentation summarises the changes that will occur with the introduction of this legislation. It also gives a brief summary of the some of the tests that will be implemented.

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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Individual sessions

Are your interest deductions at risk?

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

Materials from this session:

Are your interest deductions at risk?

Author(s):  Anthony SMYTH,  Anthea MCKINNELL

Materials from this session:

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