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.