Thin capitalisation rules

Thin Capitalisation

Thin Capitalisation: safe harbour capital amount of an outward investing entity

Thin capitalisation rules: risk-weighted assets - non-banking members

Thin capitalisation rules: Tier 1 prudential capital deductions - non-banking members

Income tax: to obtain a deduction under section 25-90 of the Income Tax Assessment Act 1997 for a cost in relation to a debt interest does the taxpayer have to actually derive a dividend to which section 23AJ of the Income Tax Assessment Act 1936 applies in the same income year as that in which the cost is incurred?

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?

Income tax: thin capitalisation by non-residents: is the retrospective creation, or amendment, of an asset revaluation reserve allowed for the purposes of Division 16F of the Income Tax Assessment Act 1936 ?

Income tax: branch funding for multinational banks

Income tax: the interaction of Division 820 of the Income Tax Assessment Act 1997 and the transfer pricing provisions

Income tax: whether a non-resident convertible noteholder is a foreign controller for thin capitalisation purposes.