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  Thin capitalisation Trusts Income tax

Thin capitalisation - A focus on trusts

Source: Victoria

Published Date: 26 May 2016

 

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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(s)

Individual Session

Thin capitalisation - A focus on trusts

Author(s): Steve Ford CTA , Angela Van
Materials from this session:

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