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Thin capitalisation exposure draft legislation: Deloitte submission – 13 April 2023

These submissions provide our comments on the Exposure Draft Treasury Laws Amendment (Measures for Future Bills) Bill 2013: Thin capitalisation interest limitation, as issued on 16 March 2023.

The submissions cover two main topics:

  • Proposed changes to debt deduction rules
  • Proposed modifications to sections 25-90 and 230-15 to disallow interest expenses relating to foreign dividends that are NANE under section 768-5.

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