Thin Capitalisation Ratios and Interest Deductions

 

Capitalisation Ratios and Interest deductions can be restricted if both the New Zealand and worldwide group debt percentages are exceeded.

  Inbound Outbound
 New Zealand group debt exceeds  60% 75%
 Worldwide group debt exceeds 110% 110%

 

If you have more inquiries on this topic, please feel free to contact your small business accountant.

 

 

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