Published on 18 Feb 15
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This paper covers:
recent legislative changes to the thin capitalisation rules
Board of Taxation review of the arm's length debt test
Sarah Bernhardt CTA
Sarah has been a Partner in the Tax Group at Allens since 1998 and in that time has advised clients on a wide range of complex income tax issues. Sarah is both a lawyer and
a chartered accountant with over 25 years of tax experience. Current at 15 October 2014
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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