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Thin capitalisation and the application of amendments of Accounting Standards

Published on 05 Aug 08 by THE TAX INSTITUTE

The Taxation Institute of Australia (Taxation Institute) is pleased to provide its comments on the draft legislation released on 11 July 2008 to amend the thin capitalisation regime to accommodate certain impacts arising from the 2005 adoption of Australian equivalents to International Financial Reporting Standards (AIFRS).


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