This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.
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Complete by placing an 'X' in the applicable box. If you answer 'yes', your type of thin capitalisation entity changed during the year from the type of entity covered by code 1, 3 or 6 (general) to the type of entity covered by code 2, 4 or 6 (financial).
The thin capitalisation provisions make a distinction between a non-ADI 'financial entity' and a 'general entity'. Special rules apply to qualifying financial entities.
Last modified: 09 Nov 2011QC 24292
For more information about the different types of thin capitalisation entities, refer to Division 820 of the ITAA 1997.
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