• 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's assets are funded by a high level of debt and relatively little equity.

    See also:

      Last modified: 28 Oct 2016QC 18324