Document ID: chunk:federal_register_of_legislation:C2025C00029:section:115:p15
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 115 (pt 15/40)
Character Range: 6538995–6542278

Special rule for trusts
815‑310 Special rules for partnerships
Subdivision 815‑E—Reporting obligations for country by country reporting entities
Guide to Subdivision 815‑E
815‑350 What this Subdivision is about
Operative provisions
815‑355 Requirement to give statements
815‑360 Replacement reporting periods
815‑365 Exemptions
815‑370 Meaning of country by country reporting entity (or CBC reporting entity)
815‑375 Meaning of country by country reporting parent (or CBC reporting parent)
815‑380 Meaning of country by country reporting group (or CBC reporting group)
Division 820—Thin capitalisation rules
Guide to Division 820
820‑1 What this Division is about
820‑10 Map of Division
Subdivision 820‑A—Preliminary
820‑30 Object of Division
820‑31 Order of application of Subdivisions
820‑32 Exemption for private or domestic assets and non‑debt liabilities
820‑35 Application—$2 million threshold
820‑37 Application—assets threshold
820‑39 Exemption of certain special purpose entities
820‑40 Meaning of debt deduction
Subdivision 820‑AA—Thin capitalisation rules for general class investors
Guide to Subdivision 820‑AA
820‑45 What this Subdivision is about
Operative provisions
820‑46 Thin capitalisation rule for general class investors
820‑47 Choices under subsection 820‑46(3) or (4)
820‑48 Where entity is taken to make third party debt test choice
820‑49 Meaning of obligor group etc.
820‑50 Amount of debt deduction disallowed
820‑51 Meaning of fixed ratio earnings limit and group ratio earnings limit
820‑52 Meaning of tax EBITDA
820‑53 Meaning of group ratio, GR group, GR group parent and GR group member
820‑54 Meaning of GR group net third party interest expense, financial statement net third party interest expense and adjusted net third party interest expense
820‑55 Meaning of entity EBITDA and GR group EBITDA
820‑56 Special deduction for previously FRT disallowed amounts—fixed ratio test
820‑57 Meaning of FRT disallowed amount
820‑58 FRT disallowed amount is treated as zero where subsequent choice means fixed ratio test does not apply
820‑59 When FRT disallowed amount is treated as zero for companies and trusts
820‑60 Excess tax EBITDA amount
Subdivision 820‑B—Thin capitalisation rules for outward investing financial entities (non‑ADI)
Guide to Subdivision 820‑B
820‑65 What this Subdivision is about
Operative provisions
820‑85 Thin capitalisation rule for outward investing financial entities (non‑ADI)
820‑90 Maximum allowable debt
820‑100 Safe harbour debt amount—outward investing financial entity (non‑ADI)
820‑110 Worldwide gearing debt amount—outward investor that is not also an inward investment vehicle
820‑111 Worldwide gearing debt amount—outward investor that is also an inward investment vehicle
820‑115 Amount of debt deduction disallowed
820‑120 Application to part year periods
Subdivision 820‑C—Thin capitalisation rules for inward investing financial entities (non‑ADI)
Guide to Subdivision 820‑C
820‑180 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