Australia’s changes to its thin capitalisation rules have led to a modification of the transfer pricing rules now requiring arm’s length quantum of debt to be addressed. This session will take you through the changes to the laws, recent ATO guidance (PCG 2025/D2), the types of analyses commonly being adopted to address the quantum of debt, and common issues that corporates are facing. Bill Yohana (BDO) and Vy Tran (ATO) will jointly host this session giving the corporate and ATO lens respectively and concluding with a joint Q&A session with the audience.