Inward investing entities

An entity is an inward investing entity if it is either of the following:

  • an inward investment vehicle; that is, an Australian entity that is controlled by a foreign entity or foreign entities
  • an inward investor; that is, a foreign entity. Although all foreign entities are inward investors, the thin capitalisation rules only affect foreign entities
    • with an Australian permanent establishment or other Australian income producing assets
    • that are claiming debt deductions.

Inward investment vehicles can be either general or financial. An inward investor can be a general, financial or ADI entity.

See also:

Last modified: 09 Mar 2016QC 48170