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

Do you need to read this guide?

Read this guide only if you have to work out the thin capitalisation consequences for an entity that is a non-ADI inward investment vehicle (whether general or financial) where either of the following applies:

• together with its associate entities, the entity has debt deductions of more than $250,000 in the income year
• the entity is not a special purpose entity set up to manage certain risks. This exemption is explained in section 1 of Guide A: Guide to thin capitalisation under the heading 'Entities that are not affected by the rules'.