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  • Limits to debt deductions for thinly capitalised entities

    If you operate a thinly capitalised or highly geared entity – that is, your assets are funded by a high level of debt and relatively little equity – special rules apply that limit your debt deductions if you operate either of the following:

    • an Australian entity with overseas investments
    • a foreign entity with investments in Australia.

    See also:

      Last modified: 28 Oct 2016QC 18452