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Thin Capitalisation and accounting standards: some further options

Published on 01 Dec 08 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

Recent amendments to the Thin Capitalisation rules in Div 820 ITAA97, to overcome complications caused by the adoption of Australian International Reporting Standards (AIFRS), have provided taxpayers with a choice in the recognition and valuation of certain internally generated intangible assets. This paper seeks to examine the choices available to taxpayers arising from the legislative changes and some of the implications where taxpayers wish to use the “safe harbour” rules.

Author profile

Assoc Prof Leslie Nethercott
Les is an Associate Professor for the School of Accounting at Latrobe University. - Current at 15 September 2016
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