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General class investors

A ‘general class investor’ is not a financial entity or an ADI but is subject to the thin capitalisation regime.

What is a general class investor

Definition of a ‘general class investor’ for an income year.

Procedure of choices

A ‘general class investor’ must determine which test to apply.

Deemed choice to use third party debt test

Certain general class investors are deemed to have made a choice to apply the third party debt test.

QC102755