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.
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