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Doing business in Australia - what you need to know

 
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Limits to debt deductions for thinly-capitalised entities

Special rules limiting debt deductions apply to both foreign investments in Australia and Australian investments overseas. These special rules apply if a thinly-capitalised (or highly-geared) entity is involved. A thinly-capitalised entity is an entity whose assets are funded by a high level of debt and relatively little equity.

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For more information, refer to Thin capitalisation - what you need to know.

Last Modified: Thursday, 9 August 2012
 
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