№ files_lp_3_process_7_016230
This document outlines new thin capitalisation rules and debt deduction creation rules for Australian tax law, replacing the old regime and introducing new tests for entities.
Year: 2024
Region / city: Australia
Topic: Tax Law, Financial Regulation
Document Type: Legal Brief
Organization / Institution: Australian Government
Author: Treasury
Target Audience: General class investors, Tax Advisors
Period of validity: Ongoing (with application from 1 July 2023 for thin capitalisation and 1 July 2024 for debt deduction creation)
Approval Date: 2024
Date of Changes: 2024
Price: 8 / 10 USD
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