2020 National Infrastructure Conference - Part 3: Thin capitalisation rules – How arm’s length is arm’s length?
Published on 27 Oct 2020
| Took place at Online, National
With the ATO’s increasing scrutiny on debt deductions and the interaction with the thin capitalisation provisions, this session covered:
- the ATO’s compliance approach to the arm’s length debt test outlined in PCG 2020/7
- the ATO’s new risk assessment framework
- the role of credit ratings
- interaction with the transfer pricing regime
- practical experience in managing the ATO’s risk assessment framework.