Document ID: chunk:federal_register_of_legislation:C2025C00029:section:115:p16
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 115 (pt 16/40)
Character Range: 6541950–6545348

What this Subdivision is about
Operative provisions
820‑185 Thin capitalisation rule for inward investing financial entities (non‑ADI)
820‑190 Maximum allowable debt
820‑200 Safe harbour debt amount—inward investment vehicle (financial)
820‑210 Safe harbour debt amount—inward investor (financial)
820‑217 Worldwide gearing debt amount—inward investment vehicle (financial)
820‑219 Worldwide gearing debt amount—inward investor (financial)
820‑220 Amount of debt deduction disallowed
820‑225 Application to part year periods
Subdivision 820‑D—Thin capitalisation rules for outward investing entities (ADI)
Guide to Subdivision 820‑D
820‑295 What this Subdivision is about
Operative provisions
820‑300 Thin capitalisation rule for outward investing entities (ADI)
820‑305 Minimum capital amount
820‑310 Safe harbour capital amount
820‑315 Arm's length capital amount
820‑320 Worldwide capital amount
820‑325 Amount of debt deduction disallowed
820‑330 Application to part year periods
Subdivision 820‑E—Thin capitalisation rules for inward investing entities (ADI)
Guide to Subdivision 820‑E
820‑390 What this Subdivision is about
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
Subdivision 820‑EAA—Debt deduction limitation rules for debt deduction creation (all relevant entities)
Guide to Subdivision 820‑EAA
820‑423 What this Subdivision is about
Operative provisions
820‑423A Debt deduction limitation rule for debt deduction creation (all relevant entities)
820‑423AA.....Exceptions for acquisition of certain CGT assets
820‑423B Amount of debt deduction disallowed
820‑423C This Subdivision does not limit reduction of debt deductions under other provisions
820‑423D Schemes relating to this Subdivision
820‑423E Modified meaning of associate pair
820‑423F Modified meaning of Australian entity
Subdivision 820‑EAB—Third party debt concepts
Guide to Subdivision 820‑EAB
820‑427 What this Subdivision is about
Operative provisions
820‑427A Meaning of third party earnings limit and third party debt conditions
820‑427B Modified third party debt conditions for conduit financing
820‑427C Conduit financing conditions
820‑427D Modified meaning of associate entity
820‑427E Modified meaning of Australian entity
Subdivision 820‑EA—Some financial entities may choose to be treated as ADIs
820‑430 When choice can be made, and what effect it has
820‑435 Conditions
820‑440 Revocation of choice
820‑445 How this Subdivision interacts with Subdivision 820‑FA
Subdivision 820‑FA—How the thin capitalisation rules apply to consolidated groups and MEC groups
Guide to Subdivision 820‑FA
820‑579 What this Subdivision is about
Operative provisions
820‑581 How this Division applies to head company for income year in which group comes into existence or ceases to exist
820‑583 Classification of head company
820‑584 Exempt special purpose entities treated as not being member of group
820‑585 Exemption for consolidated group headed by foreign‑controlled Australian ADI or its holding company
820‑587 Additional application of Subdivision 820‑D to MEC group that includes foreign‑controlled Australian ADI
820‑588 Choice to treat specialist credit card institutions as being