Electing to use the ADI rules | Australian Taxation Office

When a financial entity (non-ADI) can elect to apply the ADI thin capitalisation rules

Some financial entities can elect to use the thin capitalisation rules that apply to ADI entities.

How your entity is classified and which ADI rules apply

How a financial entity (non-ADI) that has elected to apply the ADI rules is classified and which ADI rules apply.

Interaction with associate entity debt and associate entity equity rules

For a holder of a debt interest to hold associate entity debt, the issuer must be a financial entity (non-ADI).

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