Thin Capitalisation and Debt Deduction Creation Rules
Overview
Got an international client? Debt funding a group with foreign operations? Consider Thin capitalisation!
Australia’s Thin Capitalisation rules apply to reduce or eliminate debt deductions (broadly interest or similar payments) where the group’s Australian operations don’t support the level of debt that it currently sustains.
The rules themselves were substantially rewritten and apply from 1 July 2023. If you were used to the old rules, it’s time to update your knowledge!
Join us for this session to understand how the (not so) new rules work and the differences in practical impact for your clients. We might even be able to squeeze in some discussion of the Debt Deduction Creation Rules (DDCRs).
Learning Outcomes:
By the end of the session, attendees should have a broad understanding of how the new Thin Capitalisation provisions work and how they would calculate a debt denial if one exists.
Suited to:
All industry professionals, particularly in the international space.
This On Demand recording Includes:
- Recording of the Live Webinar, which can be viewed multiple times, for as long as required
- Presenters contact details for follow up questions
- CPD Quiz
- CPD Certificate
- CPD Report – Logged automatically
- PowerPoint Presentation
- Verbatim Transcript, with Searchability
- Supporting Documentation
Course syllabus
3 lessons
- Video – Thin CapitalisationVideo
- Feedback Survey QuestionsSurvey
- Knowledge QuizTest
Your presenter
Matt HardyMRTG Consulting
is the Founder Director of MRTG Consulting and specialises in helping small to medium businesses achieve their business goals. He has 25 years’ worth of experience across small, medium and large corporates and has worked in Big4, Corporate and mid-tier firms. Before starting MRTG Taxes, Matt was GE’s head of international tax for the Wind business.