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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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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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