Control of your entity

Control of your entity

This section explains how to determine:
- whether an Australian entity is
  - an Australian controller; that is, an outward investor
  - a foreign controlled Australian entity; that is, an inward investment vehicle
- control interests in a company, trust or partnership.
The control rules draw heavily on the controlled foreign company rules in Part X of the ITAA 1936.

You will need Part X of the ITAA 1936 and Subdivision 820-H of the ITAA 1997 as you work through this section.
Control of your entity is central when looking at whether the thin capitalisation rules apply. The control rules draw heavily on the controlled foreign company rules in Part X of the ITAA 1936.
Last modified: 09 Mar 2016QC 48143