General class investors
A ‘general class investor’ is not a financial entity or an ADI but is subject to the thin capitalisation regime.
QC102755
Access our secure services. myGovID is now named myID, but how you can use it remains the same.
Access our secure services. myGovID is now named myID, but how you can use it remains the same.
A ‘general class investor’ is not a financial entity or an ADI but is subject to the thin capitalisation regime.
Definition of a ‘general class investor’ for an income year.
A ‘general class investor’ must determine which test to apply.
Certain general class investors are deemed to have made a choice to apply the third party debt test.
QC102755