Deductions Finance Investment

Thin capitalisation and debt financing - the state of play

Source: QLD

Published Date: 17 Oct 2013

 

In the May 2013 Federal Budget, the Government announced the most significant changes to the thin capitalisation rules since their commencement in 2001. It also announced certain related measures that intend to limit deductions for financing costs. This presentation explores those announced changes and the potential implications. It covers:

  • the new “safe harbour” limits
  • implications of the repeal of section 25-90
  • proposed amendments to section 23AJ
  • issues associated with re-financing.

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Individual Session

Thin capitalisation and debt financing - the state of play

Author(s): Nishlin Moodley CTA , Simon Jenner CTA

Details

  • Published By: Simon Jenner CTA
  • Published On:17 Oct 2013
  • Took place at:Palazzo Versace, Gold Coast

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Tags

Deductions Finance Investment Thin capitalisation TOFA Corporate tax Income tax 2013

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