Document ID: chunk:federal_register_of_legislation:C2025C00029:section:2:p11
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 2 (pt 11/11)
Character Range: 7024010–7026410

disregarded:
 (a) in determining whether a *notional listed company group exists; and
 (b) in identifying the *members of a notional listed company group.
Note: The effect of that assumption is that certain exceptions in accounting or other principles to requirements to consolidate for accounting purposes are taken into account in working out the membership of the country by country reporting group. Where such exceptions apply, a country by country reporting group may have fewer members than the equivalent notional listed company group.

Division 820—Thin capitalisation rules

Table of Subdivisions
 Guide to Division 820
820‑A Preliminary
820‑AA Thin capitalisation rules for general class investors
820‑B Thin capitalisation rules for outward investing financial entities (non‑ADI)
820‑C Thin capitalisation rules for inward investing financial entities (non‑ADI)
820‑D Thin capitalisation rules for outward investing entities (ADI)
820‑E Thin capitalisation rules for inward investing entities (ADI)
820‑EAA Debt deduction limitation rules for debt deduction creation (all relevant entities)
820‑EAB Third party debt concepts
820‑EA Some financial entities may choose to be treated as ADIs
820‑FA How the thin capitalisation rules apply to consolidated groups and MEC groups
820‑FB Grouping branches of foreign banks and foreign financial entities with a consolidated group, MEC group or single Australian resident company
820‑G Calculating the average values
820‑H Control of entities
820‑HA Controlled foreign entity debt and controlled foreign entity equity
820‑I Associate entities
820‑J Equity interests in trusts and partnerships
820‑JA Worldwide debt and equity concepts
820‑K Zero‑capital amounts
820‑KA Cost‑free debt capital and excluded equity interests
820‑L Record keeping requirements

Guide to Division 820

820‑1  What this Division is about

      This Division applies to foreign controlled Australian entities, Australian entities that operate internationally and foreign entities that operate in Australia.
      Financing expenses that an entity can otherwise deduct from its assessable income may be disallowed under this Division where the entity is "thinly capitalised".

Table of sections
820‑10 Map of Division

820‑10  Map of Division
  The following table sets out a map of this Division.

Map of Division
Item             This Subdivision:           sets out: