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Thin capitalisation

Published on 14 Mar 02 by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA

This convention paper discusses thin capitalisation, with a focus on: how to choose between the three methods, what values to use for the 75% of assets test, how does the arm's length test really work, investment in subsidiaries and associates, pre-year end planning, foreign currency.

Author profile

Peter Collins FTI
Peter Collins, FTI, is a Partner at PwC with 30 years experience as a specialist in global tax, assisting foreign investors structuring their Australian investments and Australian corporates expanding offshore. He works with the firm’s global tax network to develop solutions for clients and is a member of the International Tax executive, which allows him to provide a unique global perspective. - Current at 15 June 2022
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This was presented at 16TH NATIONAL CONVETION: "A CAPITAL IDEA" .

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