ato logo
Search Suggestion:

Outward investing financial entity (non-ADI)

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

Step 1: Calculate the adjusted average debt

How to calculate the adjusted average debt if you're an outward investing financial entity (non-ADI).

Steps 2 and 3: Calculate the safe harbour debt amount

How to calculate the safe harbour debt amount if you're an outward investing financial entity (non-ADI).

Step 4: Calculate the worldwide gearing debt amount

How to calculate the worldwide gearing debt amount if you're an outward investing financial entity (non-ADI).

Step 5: Calculate the debt deductions disallowed

How to calculate the debt deductions disallowed if you're an outward investing financial entity (non-ADI).

Worked example of calculations for an outward investing financial enity (non-ADI)

The steps an outward investing financial entity (non-ADI) takes to determine if it will have debt deductions disallowed.

QC48250