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Explains thin capitalisation terms we use that begin with S.

Last updated 23 July 2024

Safe harbour capital amount

This is one of the capital amounts that can be used by an ADI as the minimum capital amount. It is based on the value of risk-weighted assets attributable to Australian operations.

For more information, see:

Safe harbour debt amount

This is one of the debt amounts that can be used by a non-ADI financial entity as its maximum debt amount. It is based on the value of assets attributable to Australian operations.

For more information, see:

Securitisation vehicle

A securitisation vehicle is an entity established for the purpose of acquiring, funding and holding securitised assets and that meets certain other conditions.

For more information, see subsection 820-942(2) of the ITAA 1997.

Securitised assets

These are a securitisation vehicle's assets that are debt interests, leases or credit and that meet other conditions.

For more information, see subsection 820-942(3) of the ITAA 1997.

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