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 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.
• Bachelor of Commerce and Bachelor of Law, University of Queensland (B Com/LLB)
• Chartered Tax Advisor (CTA)
• Chartered Accountant (CA)
- Current at
25 August 2020