Appendix 15: Thin capitalisation entity type

1

General class investors under subsection 820-46(2)

2

Outward investing financial entity (non-ADI) under subsection 820-85(2) and subsection 820-583(3) (including if also an inward investing financial entity (non-ADI) under subsections 820-185(2), 820-583(4) and 820-609(6))

3

Inward investing financial entity (non-ADI) under subsections 820-185(2), 820-583(4) and 820-609(6) and is not also an outward investing financial entity under subsections 820-85(2) an 820-583(3)

4

Outward investing entity (ADI) under subsections 820-300(2) and 820-583(7), sections 820-587 and 820-609

5

Inward investing entity (ADI) under subsections 820-395(2) and 820-609(4)

6

Australian plantation forestry entity which solely or predominantly carries on a business of establishing and tending trees for felling in Australia