Commonwealth Consolidated Acts Commonwealth Consolidated ActsThis Subdivision applies to a foreign entity that is an authorised deposit - taking institution (an ADI ). These rules deal with the following matters:
• 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.
Table of sections
Operative provisions
820 - 395 Thin capitalisation rule for inward investing entities (ADI)
820 - 400 Minimum capital amount
820 - 405 Safe harbour capital amount
820 - 410 Arm's length capital amount
820 - 415 Amount of debt deduction disallowed
820 - 420 Application to part year periods