Thin capitalisation

The thin capitalisation homepage contains information about the thin capitalisation rules contained in Division 820 of the Income Tax Assessment Act 1997.

An introduction to thin capitalisation - what you need to know, has been developed and includes a series of guides to help you understand how the rules work and how they affect different entities.

Each guide is a separate publication and depending on your circumstances, you may need to read one or more of these guides.

If you are affected by the thin capitalisation rules, the homepage also provides the schedules and instructions you will need to use when you complete your tax return.

More information For more information about thin capitalisation or for help with working out whether or how an entity is affected by the thin capitalisation rules, phone us on 13 24 78.