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Explains thin capitalisation terms we use that begin with T.

Last updated 23 July 2024

Thin capitalisation control interest

This is the measure of an entity's control over another entity. It includes both direct and indirect interests, and interests held by associate entities.

For more information, see section 820-815 of the ITAA 1997.

Thin capitalisation direct control interest

This is the control interest an entity directly holds in another entity.

For more information, see:

Thin capitalisation indirect control interest

This is the control interest an entity holds in another entity through interposed entities.

For more information, see section 820-870 of the ITAA 1997.

Tier 1 capital

Tier 1 capital as defined in the prudential standards.

Total debt amount

A total debt amount is one of the 2 amounts that must be calculated to determine a financial entity's safe harbour debt amount.

For more information, see:

QC48122