Interest limitation rules in Financial Services

Published Date: 17 Mar 2023


The labor government’s reforms to Australia’s interest limitation rules may commence from 1 July 2023. This session outlined the state of play of legislative change, an international comparison of Australia’s interest limitation rules, key issues emerging from Treasury’s consultation and present some case studies to demonstrate the impact of the new rules for financial services entities (banks, non-bank lenders, insurers and fund managers). This session also provided an update on the arm’s length debt test (ALDT) and how we expect the ATO to view your ALDT analysis.

Sorry, this is subscriber only content.

If you're not yet a subscriber, to gain access to this material and much more - Subscribe Now.

Already a Subscriber? Login now

Already a Subscriber? Login now


The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

The Tax Institute
(ABN 45 008 392 372 (PRV14016))


The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009. 

Copyright Statement

All materials provided on this site are protected by copyright and are owned by or licensed to TTI.

Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.



Share this page