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Review of the Thin Capitalisation Arm’s Length Debt Test

Published on 25 Mar 14 by THE TAX INSTITUTE

The Tax Institute is pleased to have the opportunity to make a submission to the Board of Taxation (Board ) in relation to its Discussion Paper dated December 2013 on the arm’s length debt test (ALDT ) as it applies to the thin capitalisation rules (Discussion Paper ).

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The Tax Institute is Australia's leading professional association and educator in tax, with offices in most major cities. Focusing solely on tax, the Institute provides the best resources, education and networks. Our mission is to equip tax professionals with everything they need to demonstrate the highest level of expertise and increase the advancement of public knowledge and understanding. We are also committed to propelling members into the future and onto the global stage with the introduction of the Chartered Tax Adviser designation.
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