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  Miscellaneous 2021

Arm's length debt amount

Source: National

Published Date: 18 Oct 2021

 

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This video covers:
  • What is the ALDA, and how is it used?
  • What are the practical issues and common pitfalls in applying the ALDA?
  • What is the ATO's compliance approach to the arm's length debt test outlined in PCG 2020/7?
  • What is the interaction with the transfer pricing regime?
  • Practical advice on managing the ATO's risk assessment framework.

Individual Session

Arm's length debt amount

Author(s): Shahzeb Panhwar , David Bell
Materials from this session:

Author(s)

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Miscellaneous 2021

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