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Guide A: Guide to thin capitalisation

 
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From when do the thin capitalisation rules apply?

The thin capitalisation rules apply from an entity's first income year, starting on or after 1 July 2001.

Sections within 01 Thin capitalisation

Last Modified: Tuesday, 8 May 2012
 
Table of contents
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Thin capitalisation schedule
01 Thin capitalisation
02 Thin capitalisation concepts
03 Control of entities
04 Entity categories
05 Applying the thin capitalisation rules to consolidated groups or MEC groups
06 Determining average values
07 Election to use the ADI rules
08 Choice to treat specialist credit card institutions as financial entities and not ADIs
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