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Thin capitalisation and 23AJ

Published on 11 Jun 14 by THE TAX INSTITUTE

The Tax Institute welcomes the opportunity to make a submission to the Treasury in relation to the Tax and Superannuation Laws Amendment (2014 Measures No. 3) Bill2014: Thin capitalisation and 23AJ (Exposure Draft). Our comments focus specifically on the proposed increase to the de minimis threshold.


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