Income Tax Assessment Act 1997
CHAPTER 4
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INTERNATIONAL ASPECTS OF INCOME TAX
PART 4-5
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GENERAL
Division 820
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Thin capitalisation rules
Subdivision 820-E
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Thin capitalisation rules for inward investing entities (ADI)
SECTION 820-390
What this Subdivision is about
•
how to work out the entity
'
s minimum capital amount for an income year
•
how all or a part of the debt deductions claimed by the entity may be disallowed if the minimum capital amount is not reached;
•
how to apply these rules to a period that is less than an income year.
View history note
Hide history noteThis Subdivision applies to a foreign entity that is an authorised deposit-taking institution (an ADI ). These rules deal with the following matters:
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