Non-ADI financial inward investment vehicle

The six steps a non-ADI financial inward investment vehicle takes to calculate if they have met the thin capitalisation rules are:

A financial entity that elects to use the thin capitalisation rules that apply to ADI entities will need to refer to ADI inward investing entity.

For more information, see Electing to use the ADI rules.

Summary flowchart

This flowchart summarises the steps a non-ADI financial inward investment vehicle 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 5: Non-ADI financial inward investment vehicle's steps to work out if any of the debt deductions are disallowed


Last modified: 09 Mar 2016QC 48266