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Control of your entity

Control of your entity is central when looking at whether the thin capitalisation rules apply.

Last updated 8 March 2016

This section explains how to determine:

The control rules draw heavily on the controlled foreign company rules in Part X of the ITAA 1936.

You will need Part X of the ITAA 1936 and Subdivision 820-H of the ITAA 1997 as you work through this section.

Whether a foreign entity is Australian controlled is largely determined by the control rules in Part X of ITAA 1936.

The thin capitalisation rules also apply to foreign controlled Australian entities.

Used to determine whether an entity is Australian controlled or foreign controlled.