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Thin capitalisation

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Published on 14 Mar 02 by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA

This convention paper discusses thin capitalisation, with a focus on: how to choose between the three methods, what values to use for the 75% of assets test, how does the arm's length test really work, investment in subsidiaries and associates, pre-year end planning, foreign currency.

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Peter COLLINS
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This was presented at 16TH NATIONAL CONVETION: "A CAPITAL IDEA" .

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Views from Capital Hill (review of tax reform policy issues)

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Placing our trust in the future

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Structures for business and investment

Author(s):  David COMINOS

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Restructures of going concerns and winding up tax issues

Author(s):  Les SZEKELY,  John CURRIE

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Structures - retirement and superannuation

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Update on current issues before the Board of Taxation

Author(s):  Richard WARBURTON

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Consolidations: large business

Author(s):  Ken SPENCE

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Consolidations: SME's

Author(s):  Mark NORTHEAST

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Debt and equity

Author(s):  Roger M PAUL

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GST developments

Author(s):  Cathryn FERRARIS

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APSI update

Author(s):  Graham CANDY

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Tax advice 2002

Author(s):  Michael D'ASCENZO

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Thin capitalisation

Author(s):  Peter COLLINS

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Corporate and non commercial tax losses

Author(s):  David J WILLIAMS

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International taxes

Author(s):  Ariane PICKERING

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Tax value method

Author(s):  Paul ABBEY,  Andrew ENGLAND

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