Non-ADI general outward investor

The steps a non-ADI general outward investor takes to calculate if they have met the thin capitalisation rules are:

Summary flowchart

This flowchart summarises the steps a non-ADI general outward investor 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 2: Non-ADI general outward investor's steps to work out if any of the debt deductions are disallowed


Last modified: 09 Mar 2016QC 48231