ATO publishes “in-part” guidance on Arm’s Length Debt Test

Analysis

ATO publishes “in-part” guidance on Arm’s Length Debt Test - 15 April 2019

Tax insights

On 5 April 2019, the ATO released draft tax ruling TR 2019/D2 on the application of the arm’s length debt test (ALDT) for thin capitalisation purposes. The draft ruling provides interpretative guidance on key technical issues in determining a taxpayer’s arm’s length debt amount and on the relevant record-keeping requirements.

The draft ruling will be accompanied by a Practical Compliance Guideline, to be published by the end of April.

ATO publishes “in-part” guidance on Arm’s Length Debt Test - 15 April 2019
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