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Recent developments in thin capitalisation paper

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
  • prudential requirements.

Author profile

Sarah Bernhardt CTA
Sarah is a tax lawyer and accountant with more than 30 years' experience as a tax practitioner. She was a Partner for more than 19 years in the tax group at Allens and is now a sole practitioner with expertise in corporate, international and employment taxation (including employee share schemes and executive remuneration). Sarah is a member of the Law Council's Tax Committee and is also a former member of the advisory panel to the Board of Taxation. Academic Qualifications: • Bachelor of Commerce and Bachelor of Law, University of Queensland (B Com/LLB) Professional Designations: • Chartered Tax Advisor (CTA) • Chartered Accountant (CA) - Current at 25 August 2020
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This was presented at 2015 Financial Services Taxation Conference .

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