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Thin capitalisation - the new regime
Published on 16 Aug 01 by VICTORIAN DIVISION, THE TAX INSTITUTE
This powerpoint presentation discusses how the thin capitalisation rules will place limits on how residents will fund their particular activities offshore.
Author profile
Michael Hay CTA
Michael Hay, CTA, Partner, Pitcher Partners Michael is a partner/executive director in the Tax Consulting division of Pitcher Partners Melbourne. He has extensive experience in advising private businesses and high wealth individuals across a broad range of industries. Michael has a significant portfolio of clients operating in property and construction, including developers, builders, investors and service providers. Michael is a member of the Board of Taxation's Expert Advisory Panel. He is a past Chair of CPA Australia's National Tax Practice Committee, in which capacity he was a member of the Commissioner of Taxation's National Tax Liaison Group. - Current at 15 August 2013
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Thin capitalisation - the new regime
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