Code | Reason why the DDCR were not applicable to you |
---|---|
1 | You were neither a general class investor under subsection 820-46(2) nor an inward or outward investing financial entity (non-ADI) under subsections 820-85(2) or 820-185(2) |
2 | Together with your associate entities, you had $2 million or less of debt deductions for the income year |
3 | You were a securitisation vehicle within the meaning of subsection 820-942(2) of the ITAA 1997 |
4 | You were a special purpose entity within the meaning of section 820-39 of the ITAA 1997 |
Continue to: Appendix 28: Exception for CGT asset acquisition
Return to: Appendixes for the IDS