ATO’s new arm’s-length capital structure requirement

From bdo.com.au: New legislation introduces revisions to thin capitalisation rules and mandates that debt amounts align with arms-length standards under transfer pricing principles.

This change requires taxpayers to evaluate their cross-border related-party debt, anticipate guidance from the ATO on practical compliance, and prepare necessary documentation to affirm arms-length debt amounts.… read more

Autumn 2025 Board Advisory and Governance update

From jws.com.au: The autumn 2025 edition of the Above Board quarterly update discusses significant developments in corporate governance in Australia, including the ASX Corporate Governance Council’s decision to cease work on a new edition of its Corporate Governance Principles and Recommendations and continue reporting under the fourth edition.… read more