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Australia - Securitization and Thin Capitalization

Country:
Australia
Author:
A. Joseph
Issue:
Derivatives & Financial Instruments, 2014 (Volume 16), No 5
Published:
22 September 2014
The author considers recent changes to law governing securitization and thin capitalization in Australia, and reviews guidance from the Tax Office regarding the exemption of certain special purpose entities from the thin capitalization rules.
 
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