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Thin Capitalisation: The Arm’s Length Debt Test Draft Taxation Ruling (TR 2019/D2)

Partnerships Australia welcomes the opportunity to provide the following comments on the Draft Taxation Ruling (TR 2019/D2) which sets out the Australian Taxation Office’s (ATO) preliminary views on the application of the Arm’s Length Debt Test (ALDT) contained within the thin capitalisation rules.

IPA Submission ALDT (Tax) August 2019