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Appendix 18: Reason for choosing the third party debt test.

Use Appendix 18 to find choosing the third party debt test codes.

Published 2 June 2025

Table: Reason for choosing the third party debt test

Code

Reason for choosing the third party debt test

1

You made a choice under subsection 820-46(4) to apply the third party debt test

2

You were taken to have made a choice under subsection 820-46(5) as section 820-48 applied

Continue to: Appendix 19: Type of financial arrangements

Return to: Appendixes for the IDS

QC104824