Thin capitalisation
Under the thin capitalisation rules, the debt deductions of certain entities are limited.
Work out if Australia's thin capitalisation rules apply to you.
How an outward investing financial entity (non-ADI) calculates if they have met the thin capitalisation rules.
How an inward investment vehicle (financial) calculates whether they have met the thin capitalisation rules.
How an inward investor (financial) determines if they have met the thin capitalisation rules.
There are 5 steps an outward investing entity (ADI) takes to calculate if they have met the thin capitalisation rules.
There are 4 steps an inward investing entity (ADI) takes to calculate if they have met the thin capitalisation rules.
A brief explanation of terms with special meanings and links to where the term is defined in the legislation if needed.
Detailed information about thin capitalisation.
QC17057