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Recent developments in thin capitalisation presentation

Published on 18 Feb 15 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This presentation covers:

  • recent legislative changes to the safe harbour amounts and the world-wide amounts
  • The Board of Taxation’s review of the arm’s length debt test
  • the interaction of the thin capitalisation rules with prudential requirements
  • other developments.

Author profile:

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 Click here to expand/collapse more articles by Sarah BERNHARDT.
 

This was presented at 2015 Financial Services Taxation Conference.

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