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  • Question 30

    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

    This question provides us with information as to whether the thin capitalisation rules apply to you.

    You may be excluded from the requirement to apply the thin capitalisation provisions if one of the following applies:

    • you and your relevant associates have total debt deductions of $250,000 or less
    • you satisfy section 820-37 of the ITAA 1997.

    If the thin capitalisation rules applied to you, answer 'Yes' at label A of question 30.

    Further Information

    For more information about the thin capitalisation rules, refer to the Thin capitalisation guides.

    End of further information
    Last modified: 08 Aug 2014QC 26054