Published on 18 Feb 15
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This paper covers:
- recent legislative changes to the thin capitalisation rules
- Board of Taxation review of the arm's length debt test
- prudential requirements.
Sarah is a tax lawyer and accountant with more than 30 years' experience as a tax practitioner. She was a Partner for more than 19 years in the tax group at Allens and is now a sole practitioner with expertise in corporate, international and employment taxation (including employee share schemes and executive remuneration).
Sarah is a member of the Law Council's Tax Committee and is also a former member of the advisory panel to the Board of Taxation.
• Bachelor of Commerce and Bachelor of Law, University of Queensland (B Com/LLB)
• Chartered Tax Advisor (CTA)
• Chartered Accountant (CA)
- Current at
25 August 2020