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The New Thin Capitalisation and Debt/Equity Rules

Published on 01 Apr 01 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

An overview of rules proposed in the exposure draft of the New Business Tax System (Thin Capitalisation and Other Measures) Bill 2001

Author profiles:

Craig SAUNDERS
Current at 19 November 2004 Click here to expand/collapse more articles by Craig SAUNDERS.
 
Neil WARD
Neil Ward FTIA leads the Deloitte Australian Financial Services Tax Group. He has more than 30 years experience in advising in tax. Prior to joining Deloitte in March 2000, Neil spent 12 years with the ANZ Banking Group in Australia and the United Kingdom. Neil is recognised as one of the leading tax advisers on financial arrangements, foreign exchange, thin capitalisation, capital management, withholding tax and infrastructure transactions.
Current at 11 March 2009 Current at 06 April 2009 Click here to expand/collapse more articles by Neil WARD.

 

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