Safe harbour capital amount
This is one of the capital amounts that can be used by an ADI as the minimum capital amount. It is based on the value of risk-weighted assets attributable to Australian operations.
- section 820-310 of the ITAA 1997 for ADI outward investing entities
- section 820-405 for ADI inward investing entities
Safe harbour debt amount
This is one of the debt amounts that can be used by a non-ADI entity as its maximum debt amount. It is based on the value of assets attributable to Australian operations.
- section 820-95 of the ITAA 1997 for general outward investors and section 820-100 for financial outward investors
- section 820-195 for general inward investment vehicles and section 820-200 for financial inward investment vehicles
- section 820-205 for general inward investors and section 820-210 for financial inward investors
A securitisation vehicle is an entity established for the purpose of acquiring, funding and holding securitised assets and that meets certain other conditions.
- subsection 820-942(2) of the ITAA 1997.
These are a securitisation vehicle's assets that are debt interests, leases or credit and that meet other conditions.
- subsection 820-942(3) of the ITAA 1997.