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Question 30

Last updated 7 August 2014

This question provides us with information as to whether the thin capitalisation rules apply to you.

You may be excluded from the requirement to apply the thin capitalisation provisions if one of the following applies:

  • you and your relevant associates have total debt deductions of $250,000 or less
  • you satisfy section 820-37 of the ITAA 1997.

If the thin capitalisation rules applied to you, answer 'Yes' at label A of question 30.

Further Information

For more information about the thin capitalisation rules, refer to the Thin capitalisation guides.

End of further information

QC26054