- Tests for debt and equity
- Determining whether an interest is a debt interest
- Commissioner's power
- Determining whether an interest is an equity interest
- Related scheme rules
- Non-share equity interest
- Connected entities
- Small business turnover carveout for at call loans between connected entities
- Thin capitalisation and the debt and equity tests
- Provisions relating to international taxation
- Public trading trusts and corporate unit trusts
The debt/equity rules determine what is equity in a company and what is debt in an entity for taxation purposes.