Commonwealth Consolidated Acts Commonwealth Consolidated ActsThis Subdivision sets out rules about the following:
• the meaning of an Australian controller of a foreign entity (for the purpose of determining whether or not an entity is an outward investing financial entity (non - ADI) or outward investing entity (ADI));
• the meaning of a foreign controlled Australian entity (for the purpose of determining whether or not an entity is an inward investing financial entity (non - ADI));
• the method of working out the extent to which one entity is controlled by another entity for those purposes.
Table of sections
Australian controller of a foreign entity
820 - 745 What is an Australian controlled foreign entity?
820 - 750 What is an Australian controller of a controlled foreign company?
820 - 755 What is an Australian controller of a controlled foreign trust?
820 - 760 What is an Australian controller of a controlled foreign corporate limited partnership?
Foreign controlled Australian entity
820 - 780 What is a foreign controlled Australian entity?
820 - 785 What is a foreign controlled Australian company?
820 - 790 What is a foreign controlled Australian trust?
820 - 795 What is a foreign controlled Australian partnership?
Thin capitalisation control interest
820 - 815 General rule about thin capitalisation control interest in a company, trust or partnership
820 - 820 Special rules about calculating TC control interest held by an entity
820 - 825 Special rules about calculating TC control interests held by a group of entities
820 - 830 Special rules about determining percentage of TC control interest
820 - 835 Commissioner's power
TC direct control interest, TC indirect control interest and TC control tracing interest
820 - 855 TC direct control interest in a company
820 - 860 TC direct control interest in a trust
820 - 865 TC direct control interest in a partnership
820 - 870 TC indirect control interest in a company, trust or partnership
820 - 875 TC control tracing interest in a company, trust or partnership