Australia: Consultation guide for Board of Taxation’s review of thin capitalization amendments
Consultation closes May 18, 2026.
The Board of Taxation issued a consultation guide for its independent review of the operation of the amendments to Australia's thin capitalization rules.
The guide suggests issues for submissions, including in particular:
- Practical examples of how entities have complied with the amended provisions
- Details of how Australian entities have integrated the amended provisions and interactions within their group financing arrangements
- Industry-specific issues resulting from the amendments
- Types and number of stakeholders affected
- Compliance time and costs in restructuring existing, or accessing new, financing facilities
- Whether entities have reduced their level of debt financing in response to the amendments
- Suggested solutions (both administrative and legislative)
The consultation closes May 18, 2026, with the Board expected to report back to the government by January 31, 2027.