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Final guidance issued on thin capitalisation – arm’s length debt test (ALDT)
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Final guidance issued on thin capitalisation – arm’s length debt test (ALDT)
19/08/2020
The Australian Taxation Office (ATO) finalised on 12 August 2020 its guidance (Practical Compliance Guideline (PCG) 2020/7) on the application of the arm’s length debt test, a methodology available to support excess debt deductions above the thin capitalisation safe harbour level. In conjunction with Taxation Ruling (TR) 2020/4 1 released on the same day, the ATO […]