Appendix 27: Reason why the DDCR are 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