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Alternative assets insights: The importance of the arm’s length debt test to infrastructure

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Published on 01 Aug 15 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

This article provides an overview of recent developments regarding the arm’s length debt test, highlighting the importance of this test to infrastructure investment in Australia.

Author profiles

Kirsten Arblaster
Kirsten is a Partner in the International Tax and Transactions Services group at PricewaterhouseCoopers. Kirsten has over fourteen years experience in providing structuring and due diligence advice on large M&A transactions, particularly for property and infrastructure clients. - Current at 29 June 2010
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Jayde Thompson
Jayde Thompson is a Managing Director with Alvarez & Marsal Tax in Melbourne. With over 16 years of experience in corporate international taxation, M&A, cross-border-related party arrangements and tax policy considerations. Jayde spent two years in New York advising US multinational companies and has also worked with the Board of Taxation on various policy considerations. - Current at 19 November 2025
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