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Learn moreAustralia: Discussion paper on thin capitalization rules for foreign bank branches
Comments are due 31 May 2024.
The Australian Taxation Office (ATO) released a discussion paper on the safe harbor formula for determining the minimum capital amount of inward investing authorized deposit-taking institutions (ADIs) for purposes of applying the thin capitalization rules.
Specifically, the paper outlines the ATO’s suggested view on determining the risk-weighted assets (RWAs) attributable to a branch of a foreign bank, as well as the required supporting documentation. The ATO also requests comments on the effective date of the rules.
Comments are due 31 May 2024.
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