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Electing to use the ADI rules

Some financial entities can elect to apply the ADI thin capitalisation rules.

Last updated 8 March 2016

Some financial entities can elect to use the thin capitalisation rules that apply to ADI entities.

How a financial entity that has elected to apply the ADI rules is classified and which ADI rules apply.

For a holder of a debt interest to hold associate entity debt, the issuer must be a financial entity (non-ADI).

QC48219