Guide C: Guide to thin capitalisation calculations for non-ADI inward investment vehicles

Completing the thin capitalisation schedule

If the entity you are dealing with is subject to the thin capitalisation provisions; for example, if it fails the $250,000 debt deduction threshold rule, you must complete a Thin capitalisation schedule. This schedule must be completed whether or not the entity is disallowed any debt deductions under the thin capitalisation rules. The Thin capitalisation schedule is lodged at the same time as the entity's tax return is prepared and lodged. The schedule must be sent to:

Australian Taxation Office
PO Box 1365
Albury  NSW  2640

The Thin capitalisation schedule asks for some of the amounts you will calculate at the various steps in this guide. The steps in this guide tell you when the amount you have just worked out must be inserted into the Thin capitalisation schedule and where to put those amounts in the schedule.

Links are provided in this guide to help you move quickly to the schedule instructions on our website

Go to the first schedule instruction for a general inward investment vehicle non-ADI Go to the first schedule instruction for a financial inward investment vehicle non-ADI

Sections within Overview

• How the thin capitalisation rules apply
• Completing the thin capitalisation schedule
• Where to now?