Thin capitalisation control interest
This is the measure of an entity's control over another entity. It includes both direct and indirect interests, and interests held by associate entities.
For more information, see section 820-815 of the ITAA 1997.
Thin capitalisation direct control interest
This is the control interest an entity directly holds in another entity.
For more information, see:
- subsection 820-855 of the ITAA 1997
- subsection 820-860 of the ITAA 1997
- subsection 820-865 of the ITAA 1997.
Thin capitalisation indirect control interest
This is the control interest an entity holds in another entity through interposed entities.
For more information, see section 820-870 of the ITAA 1997.
Tier 1 capital
Tier 1 capital as defined in the prudential standards.
Total debt amount
A total debt amount is one of the 2 amounts that must be calculated to determine a financial entity's safe harbour debt amount.
For more information, see:
- subsection 820-100(2) of the ITAA 1997 for financial outward investors
- subsection 820-200(2) of the ITAA 1997 for financial inward investment vehicles
- subsection 820-210(2) of the ITAA 1997 for financial inward investors.