This paper considers the application of the proposed thin capitalisation rules to Australian entities that are foreign controlled and foreign entities that operate in Australia. The paper focuses on the provisions contained in Subdivision 820-C which applies to inward investing entities that are not approved deposit-taking institutions (ADIs). Part 2 of this paper outlines the rules as they apply to inward investing entities. Part 3 highlights various issues for inward investing entities some of which are currently being addressed by the Government.
Miscellaneous
2001
Inbound Thin Capitalisation Rules
Source: New South Wales
Published Date: 3 Apr 2001
Individual Session
Inbound Thin Capitalisation Rules
Author(s):
Tony Clemens
Materials from this
session:
Details
- Published By: Tony Clemens
- Published On:3 Apr 2001
- Took place at:All Seasons Premier Menzies Hotel, Sydney
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Tags
Miscellaneous
2001
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