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Law Council of Australia

Business Law Section

Multinational Tax Integrity—strengthening Australia’s interest limitation (thin capitalisation) rules

The Taxation Committee of the Business Law Section of the Law Council of Australia welcomes the opportunity to comment on Treasury’s exposure draft legislation (Exposure Draft) and supplementary explanatory memorandum (Supplementary EM) on proposed changes to Australia’s thin capitalisation rules in Division 820 of the Income Tax Assessment Act 1997.

1 Unless otherwise noted, all references to legislation are to the Income Tax Assessment Act 1997


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