Board of Taxation statutory review of Australia’s thin capitalisation reforms: KPMG submission

This review is essential to independently determining whether the rules operate and produce outcomes in line with their intended policy objectives.

KPMG has prepared a submission in response to the Board of Taxation's (BoT) 'Statutory review of Australia's thin capitalisation reforms'. The new thin capitalisation rules are relevant to a large and diverse segment of the taxpayer community. As such, this review is essential to independently determining whether the rules operate and produce outcomes in line with their intended policy objectives. At the same time, it is important to assess whether the current rules provide taxpayers with ...

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Authors: Alia Lum, Julian Humphrey,

Published Date: 28 May 2026