This question ascertains if you have changed your entity status from 'general' to 'financial' during the income year. The thin capitalisation provisions categorise non-ADI entities as either a kind of 'financial entity' (covered by code 2, 4 or 6) or a kind of 'general entity' (covered by code 1, 3 or 5). See the above table of thin capitalisation entity types.
If you have changed your entity type for thin capitalisation from 'general' to 'financial' during the income year, answer 'Yes' at label A of question 33.
For more information about the different types of thin capitalisation entities, refer to the provisions in the table of thin capitalisation entity types.
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