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Thin capitalisation

Explains how certain entities investing or controlled across the Australian border have their debt deductions limited.

Work out if Australia's thin capitalisation rules apply to you.

How an outward investing financial entity (non-ADI) calculates if they have met the thin capitalisation rules.

How an inward investment vehicle (financial) calculates whether they have met the thin capitalisation rules.

How an inward investor (financial) determines if they have met the thin capitalisation rules.

There are 5 steps an outward investing entity (ADI) takes to calculate if they have met the thin capitalisation rules.

There are 4 steps an inward investing entity (ADI) takes to calculate if they have met the thin capitalisation rules.

How the thin capitalisation rules interact with other provisions.

A brief explanation of terms with special meanings and links to where the term is defined in the legislation if needed.

A summary of PAG topics raised by stakeholders on the new Thin Capitalisation rules and how these will be prioritised.

QC17057