ITAA 1997 s 820-39

ATO compliance approach to taxation issues associated with cross-border related party financing arrangements and related transactions

Income tax: can the exemption in section 820-39 of the Income Tax Assessment Act 1997 apply to the special purpose finance entity established as part of the 'securitised licence structure' used in some social infrastructure Public Private Partnerships?

Compendium

Thin Capitalisation: exemption - special purpose entities

ATO compliance approach to taxation issues associated with cross-border related party financing arrangements and related transactions

ATO compliance approach to taxation issues associated with cross-border related party financing arrangements and related transactions

Income tax: can the exemption in section 820-39 of the Income Tax Assessment Act 1997 apply to the special purpose finance entity established as part of the 'securitised licence structure' used in some social infrastructure Public Private Partnerships?

Thin Capitalisation: exemption - certain special purpose entities