Home > Law > RLJ > Vol. 8 (1998) > Iss. 1
Article Title
Abstract
The changes to Australia's Thin Capitalisation provisions introduced by Taxation Laws Amendment Bill (No 4)1997 will have an adverse impact on many foreign-controlled trusts. This article examines the implications of the changes and illustrates their effect on many common trust structures.
Recommended Citation
McDermid, Jeff and Young, Sheree
(1998)
"Thin Capitalisation Changes - Effect on Trusts,"
Revenue Law Journal:
Vol. 8:
Iss.
1, Article 9.
Available at:
http://epublications.bond.edu.au/rlj/vol8/iss1/9
COinS
