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

This was presented at 2015 Financial Services Taxation Conference .

Get a 20% discount when you buy all the items from this event.

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