Entity categories

The legislation separates entities into categories because the rules for calculating the maximum debt levels or minimum capital levels are different depending on the type of entity involved. This section tells you how to categorise the entity and where to find the thin capitalisation rules that apply to that entity.

How to categorise a resident thin capitalisation group is explained in Consolidated groups and MEC groups.

There are eight entity categories:

• non-ADI general outward investor
• non-ADI financial outward investor
• non-ADI general inward investment vehicle
• non-ADI financial inward investment vehicle
• non-ADI general inward investor
• non-ADI financial inward investor
• ADI outward investing entity
• ADI inward investing entity.

This section provides more information on:

• outward investors
• inward investing entities
• general entities, financial entities and ADI entities
• entities that are both outward and inward investing entities.