The Australian Taxation Office (ATO) has extended the deadline for submitting comments to 2 August 2019 for draft Taxation Ruling (TR) 2019/D2 on the thin capitalisation arm's length debt test. TR 2019/D2 deals with the application of the arm's length debt test contained in the thin capitalisation rules in Division 820 of the Income Tax Assessment Act 1997, including interpretative guidance on…