ITAA 1997 s 820-EAB

Restructures and the thin capitalisation and debt deduction creation rules - ATO compliance approach

Compendium

Income tax: aspects of the third party debt test in Subdivision 820-EAB of the Income Tax Assessment Act 1997

Compendium

Factors to consider when determining the amount of your inbound, cross-border related party financing arrangement - ATO compliance approach

Restructures and the thin capitalisation and debt deduction creation rules - ATO compliance approach

Income tax: aspects of the third party debt test in Subdivision 820-EAB of the Income Tax Assessment Act 1997