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.
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