Thin Capitalisation and Debt Restructures: ATO’s Compliance Approach for 2025
Understanding the New Thin Capitalisation Rules The Australian Taxation Office (ATO) has released draft guidance on the third party debt test (TPDT) as part of the new thin capitalisation provisions. This guidance is critical for businesses with significant debt financing, particularly those affected by recent legislative changes. The draft guidance includes: Key Insights from ATO’s […]
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