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Alternative Assets Insights: Proposed new interest limitation regime

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Published on 01 May 23 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

Taxpayers will need to assess the impact of new interest limitation rules on their capital structure and any consequential impacts of refinancing.

Author profiles

James Nickless
James has been a Partner with PwC since 2014, specialising in international tax and transfer pricing. He has advised on wide variety of cross border transactions, mergers and acquisitions, and tax controversy matters.  His unique skillset allows him to advise on cross border transactions holistically, combining international tax and transfer pricing skills.  James chairs PwC's thin capitalisation technical panel - Current at 20 January 2026
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Shahzeb Panhwar ATI
Shahzeb Panhwar is a Partner in PwC’s Tax Controversy practice. Shahzeb has extensive experience in international tax, tax structuring and transfer pricing matters across a number of industries. Before joining PwC Shahzeb was an Assistant Commissioner with the ATO and had strategic oversight of a number of strategic tax risks and strategies. - Current at 29 July 2022
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Jillian Gardner
Jillian Gardner is the Head of Tax for Morrison, a NZ headquartered global investment manager with assets under management of approximately USD$30 million. She has extensive experience with complex cross border transactions and asset management with multi-jurisdictional stakeholders primarily in the infrastructure sector. Before joining Morrison, she held a senior role with Macquarie in its Macquarie Asset Management team and was a partner at PwC. - Current at 18 February 2026

 

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