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Thin capitalisation control interest

This is the measure of an entity's control over another entity. It includes both direct and indirect interests, and interests held by associate entities.

See also:

• section 820-815 of the ITAA 1997.

Thin capitalisation direct control interest

This is the control interest an entity directly holds in another entity.

See also:

• subsection 820-855 of the ITAA 1997
• subsection 820-860 of the ITAA 1997
• subsection 820-865 of the ITAA 1997.

Thin capitalisation indirect control interest

This is the control interest an entity holds in another entity through interposed entities.

See also:

• section 820-870 of the ITAA 1997.

Tier 1 capital

Tier 1 capital as defined in the prudential standards.

Total debt amount

A total debt amount is one of the two amounts that must be calculated to determine a financial entity's safe harbour debt amount.

See also:

• subsection 820-100(2) of the ITAA 1997 for financial outward investors
• subsection 820-200(2) for financial inward investment vehicles
• subsection 820-210(2) for financial inward investors.