• Question 40

    Attention

    Warning:

    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    Complete by placing an 'X' in the applicable box. You must answer 'yes' and complete all the applicable labels if you have written:

    • codes 1 or 2 (outward investor (non-ADI)) at question 33 label A and you rely on the worldwide gearing debt amount as calculated in section 820-110
    • code 7 (outward investing entity (ADI)) at question 33 label A and you rely on the worldwide capital amount as calculated in section 820-320.

    If you have written codes 3, 4, 5, 6 or 8 at question 33 label A, you do not need to complete this question.

    If you have written code 7 (outward investing entity (ADI)) at question 33 label A, write:

    • At C, the worldwide group capital ratio worked out in accordance with subsection 820-320(3). For example, if the amount worked out under step 1 of the method statement in subsection 820-320(3) is 5.42% of the amount worked out under step 2, the fractional whole number you must write at C is 0.05420.
    • At D, your worldwide capital amount worked out under subsection 820-320(2).

    If you have written code 1 or 2 (outward investor (non-ADI)) at question 33 label A, at E write the amount of your worldwide debt, as defined in subsection 995-1(1), used to calculate the result of step 1 in the following subsections if you have written:

    • code 1 at question 33 label A, step 1 in subsection 820-110(1)
    • code 2 at question 33 label A, step 1 in subsection 820-110(2).

    If you have written code 1 or 2 (outward investor (non-ADI)) at question 33 label A, write at F the amount of your worldwide equity, as defined in subsection 995-1(1), used to calculate the result of step 1 in the following subsections if you have written:

    • code 1 at question 33 label A, step 1 in subsection 820-110(1)
    • code 2 at question 33 label A, step 1 in subsection 820-110(2).

    If you have written code 1 or 2 (outward investor (non-ADI)) at question 33 label A, write at G your worldwide gearing debt amount worked out under the following subsections if you have written:

    • code 1 at question 33 label A, under subsection 820-110(1)
    • code 2 at question 33 label A, under subsection 820-110(2).
    Last modified: 09 Nov 2011QC 24292