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Thin capitalisation - A focus on trusts paper

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DisclaimerThis material is copyright. Apart from any fair dealing for the purposes 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.

Published on 26 May 16 by VICTORIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • thin capitalisation rules
  • worldwide gearing debt amount
  • exemption for 90% Australian assets test – section 820-37 of the ITAA 1997
  • exemption from thin capitalisation for special purpose entities – section 820-39 of the ITAA 1997
  • summary.

Author profiles

Stephen Ford CTA
Steve Ford, CTA, is a Tax Partner at PwC, specialising in M&A in the infrastructure, PPP and energy sectors. Steve is a member of the IPA Tax Committee. Steve was previously an Executive Director with Macquarie Capital, specialising in project finance and infrastructure. - Current at 26 June 2019
Click here to expand/collapse more articles by Steve FORD.
Angela Van
Angela is a Manager with PricewaterhouseCoopers.
Current at 1 May 2016
Click here to expand/collapse more articles by Angela Van.

 

This was presented at National Infrastructure Conference .

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Thin capitalisation - A focus on trusts

Author(s):  Steve FORD,  Angela Van

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The imposition of Australian stamp duties on foreign entities

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Author(s):  John Pickhaver

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Section 974-80: The current state of play

Author(s):  Richard BUCHANAN,  Edward Consett

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