This session discusses key aspects of the new debt limitation rules for financial services businesses and workshop how to prepare calculations under the fixed ratio test and group ratio test. The session includes the calculation of elements of tax EBITDA, the group ratio, net debt deductions and the determination of whether a taxpayer remains a financial entity.
2025
Thin capitalisation – Case studies and calculations
Published Date: 27 Mar 2025
Individual Session
Author(s):
Julian Humphrey CTA
Details
- Published By: Julian Humphrey CTA
- Published On:27 Mar 2025
- Event Name:Financial Services Taxation Conference
- Session Name:Thin capitalisation – Case studies and calculations
- Read Time:30+ minutes
- Took place at:Crown Sydney
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2025
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