Guide to thin capitalisation - glossary

Introduction

A number of terms used in the series of guides to the thin capitalisation provisions have special meanings. This glossary provides a brief explanation of what they mean and links to where the term is defined in the legislation where relevant.

These explanations are a broad guide only. Where relevant, there is a more detailed definition in one of the guides or you are referred to the legislation. All references are to the Income Tax Assessment Act 1997 unless otherwise stated.