Thin capitalisation: Arm’s length debt test guidance

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Thin capitalisation: Arm’s length debt test guidance – 12 August 2020

On 12 August 2020, the ATO published two guidance products in respect of the arm’s length debt test (ALDT): TR 2020/4 and PCG 2020/7.

These products are final versions of the draft ruling released in April 2019 (TR 2019/D2) and the draft PCG released in August 2019 (PCG 2019/D3) and as planned, the existing ruling related to the ALDT has been withdrawn (TR 2003/1).

Thin capitalisation: Arm’s length debt test guidance – 12 August 2020
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