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 is a Melbourne Tax Partner at Allens Arthur Robinson with more than 20 years of experience. Her expertise is in the areas of corporate, international and employment taxation. Sarah is both a Lawyer and a Chartered Accountant and is a member of the advisory panel to the Board of Taxation.
Current at 17 December 2007 Current at 17 December 2007
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