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Entity categories

Legislation separates entities into categories. Find out how to categorise an entity and where to find rules that apply.

Last updated 8 March 2016

The legislation separates entities into categories because the rules for calculating the maximum debt levels or minimum capital levels are different depending on the type of entity involved. This section tells you how to categorise the entity and where to find the thin capitalisation rules that apply to that entity.

How to categorise a resident thin capitalisation group is explained in Consolidated groups and MEC groups.

There are eight entity categories:

  • non-ADI general outward investor
  • non-ADI financial outward investor
  • non-ADI general inward investment vehicle
  • non-ADI financial inward investment vehicle
  • non-ADI general inward investor
  • non-ADI financial inward investor
  • ADI outward investing entity
  • ADI inward investing entity.

This section provides more information on:

An outward investor can be a general, financial or ADI entity.

An inward investor can be a financial or ADI entity.

The different type of entities under the thin capitalisation rules.

How the thin capitalisation rules apply where an entity is both outward investing and inward investing.