ADI outward investing entity

The five steps an ADI outward investing entity takes to calculate if they have met the thin capitalisation rules are:

Summary flowchart

This flowchart summarises the steps an ADI outward investing entity follows to work out whether any of its debt deductions are disallowed and, if so, the amount of the disallowed deductions. Use this flowchart to help you work through the steps.

Flowchart 8: ADI outward investing entity's steps to work out if any of the debt deductions are disallowed


Last modified: 09 Mar 2016QC 48192