Electing to use the ADI rules
Some financial entities (non-ADI) can elect to apply the ADI thin capitalisation rules.
QC48219
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Some financial entities (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 a financial entity (non-ADI) that has elected to apply the ADI rules is classified and which ADI rules apply.
For a holder of a debt interest to hold associate entity debt, the issuer must be a financial entity (non-ADI).
QC48219