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Explains thin capitalisation terms we use that begin with F.

Last updated 8 March 2016

Financial entity

A financial entity is an entity that undertakes financial activities and meets certain statutory or other requirements.

See also

Foreign controlled Australian entity

This is an Australian entity:

  • in which a group of five or fewer foreign entities have at least a 50% thin capitalisation control interest
  • in which a single foreign entity has at least a 40% thin capitalisation control interest and no other entity (other than an associate entity of the foreign entity) controls the Australian entity, or
  • that is otherwise controlled by five or fewer foreign entities.

See also

Foreign entity

A foreign entity is an entity that is not an Australian entity.

See also