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How Australia's New Debt Deduction Creation Rules Can Deny Interest Deductions

Australia's new debt deduction creation rules (DDCR) operate to disallow debt deductions (e.g. interest expenses) arising on certain related party arrangements for income years starting on or after 01 July 2024.

Australia Tax

GGI Global Alliance

When Franchising Independence Becomes Illusion: Section 15AA And The Franchise Relationship

This article examines how these changes impact franchisors across Australia, with particular focus on sectors most vulnerable to these regulatory changes.

David Gonski AC On Advice For Australian Boards (Video)

Whelan Lawyers

Video

David Gonski AC shares practical and timely advice for Australian boards navigating today's fast-changing landscape.

Australia Law Performance

Alvarez & Marsal

Video

David Gonski AC On AI And Inclusion (Video)

Australia Technology

Alvarez & Marsal

Set-off clauses under fire: Federal Court reshapes salary arrangements

Mellor Olsson Lawyers

Bird strike - Driver left with nobody to sue

Australia Litigation

McCabes

How long can I be on worker's compensation in NSW?

Hall Payne Lawyers

UPCOMING WEBINAR: Think Before You Ink - What To Review Before Signing Business Contracts

LegalVision

Shareholder Disapproval: ASX Proposes Shareholder Approval Requirements For Mergers And Takeovers

K&L Gates LLP

UPCOMING WEBINAR: Spotting The Red Flags: Early Warnings Of Financial Distress

Australia Insolvency

FTI Consulting

Putting The Westpac Working From Home Case In Perspective

Swaab

The Roses Have Wilted And Only A Few Less Thorns—Australia's Finalised Third Party Debt Test Guidance

Australia Tax

Alvarez & Marsal

Understanding The Basis Of Value Matters More Than Ever

FTI Consulting

Employing Work And Holiday Makers Beyond Six Months | Staying Compliant

Interstaff Immigration Agency

Dealmaking in Australia: the current state of play and the impact of regulation

Corrs Chambers Westgarth

Ready Or Not, Here They Come: The Victorian Psychosocial Regulations And Compliance Code Explained

K&L Gates LLP

Inside Safety Podcast Series - Episode 2 Spotlight On Silica – Recent Developments And Trends

Herbert Smith Freehills Kramer LLP

August 2025 ESG Policy Update—Australia

Worldwide Environment

K&L Gates LLP

Related Country Guides

Environment and Climate Regulation

Gambling

International Arbitration

Enforcement of Foreign Judgments

Insurance

International Trade

Restructuring & Insolvency

Anti-Corruption & Bribery

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New English Requirements For Visas

Interstaff Immigration Agency

Employing Work And Holiday Makers Beyond Six Months | Staying Compliant

Interstaff Immigration Agency

Immigration And Australian Federal Election Campaign Promises

Interstaff Immigration Agency

Skilled Visa Salary Thresholds To Increase To 4.6% From 1 July 2025

Interstaff Immigration Agency

Visa Rules When Changing Employer Sponsors

Interstaff Immigration Agency

A Key Issue For The Federal Election 2025

Interstaff Immigration Agency

2025 Federal Budget And Australian Immigration

Interstaff Immigration Agency

How Caveats Apply | Skilled Occupation Lists For Migration To Australia

Interstaff Immigration Agency

Australia's New Skills In Demand Visa | National Innovation Visa | Core Skills Occupation List

Interstaff Immigration Agency

Subclass 482 Visa Requirements | Work Experience Requirement To Reduce To One Year