• 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