• Flowchart of who is affected

    The following flowchart summarises who is affected by the thin capitalisation rules. Remember, an entity that is not affected in one income year may be affected in later years.

    Flowchart 1: Who is and is not affected by the thin capitalisation rules

    A flowchart summarising who is and isn’t affected by the thin capitalisation rules. This information is provided on the ‘Who is affected’ and ‘Who is not affected’ pages.

    Last modified: 09 Mar 2016QC 48124