17 Mar 2023

Thin capitalisation and subsidiary tax residency – Draft legislation

Proposed changes to the thin cap and subsidiary tax residency are open for consultation. Who will be the winners and losers, ask Andy Bubb and Ben Furner.

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Clayton Utz communications are intended to provide commentary and general information. They should not be relied upon as legal advice. Formal legal advice should be sought in particular transactions or on matters of interest arising from this communication. Persons listed may not be admitted in all States and Territories.