Name of entity - name type Name of Entity Name of Entity - Inform the relevant field with the name of a company, trust, partnership, any unincorporated body or association or the individual. Australian Business Number Australian business number - Inform the relevant field with the Australian Business Number (ABN). Show your entity type at the end of the income year Show your entity type at the end of the income year - Inform the relevant field with the code which represents the type of thin capitalisation entity at the end of the income year or relevant period. Refer to the publication Guide to Thin Capitalisation and the Income Tax Assessment Act 1997 (ITAA 1997) to inform the field with the relevant code symbol. Prescriptive Information relating to tax deductibility of interest on international dealings Have you changed your status from 'general' to 'financial' during the income year? Have you changed your status from 'general' to 'financial' during the income year? - Inform the relevant field with the appropriate symbol to indicate either a Yes or No answer to the question. Prescriptive Information relating to tax deductibility of interest on international dealings. Show the method used for calculating 'average values' Show the method used for calculating 'average values' - Inform the relevant field with the code that represents the type of averaging method used for recalculating average values. Please refer to the legal reference for the calculation method. Have you chosen to use the thin capitalisation transitional provision for your thin capitalisation calculations? Have you chosen to use the thin capitalisation transitional provision for your thin capitalisation calculations? - Inform the relevant field withTrue if the entity undertook calculations for thin capitalisation purposes using Australian generally accepted accounting principles (AGAAP) as they existed on 31 December 2004. Otherwise Inform the relevant field with False. Debt Deduction Debt Deduction - Inform the relevant field with the costs incurred in connection with a debt interest that are deductible subject to the thin capitalisation rules. Amount of debt deduction disallowed Amount of debt deduction disallowed - Please refer to the legal reference for the calculation method. Adjusted average debt Adjusted average debt - Please refer to the legal reference for the calculation method - This is a tax calculation based on IFRS values - not one value but many values depending on their nature - a complex calculation. Asset revaluation amount for Thin Capitalisation purposes Asset revaluation amount for Thin Capitalisation purposes - Inform the relevant field of the amounts of asset revaluation for thin capitalisation purposes. Excess debt non-ADI Excess debt non-ADI - Inform the relevant field with the amount of debt deduction disallowed using the following formula Debt deduction * (Excess debt divided by Average debt). If unclear, please refer to the legal reference for the calculation method. Average value of assets (non-ADIs only) Average value of assets (non-ADIs only) - Inform the relevant field with the average value of the entity's assets over the given period. Do not inform this field if either a code 7 or 8 was used to inform the field relating to entity type at the end of the income year. Maximum allowable debt (non-ADI) Maximum allowable debt (non-ADI) - The maximum allowable debt is the greatest of the safe harbour debt amount, the arm's length debt amount, and the worldwide gearing debt amount (available only to Australian entities which are not foreign controlled). Adjusted average equity capital Adjusted average equity capital - Inform the relevant field with the entity's adjusted average equity capital for an income year that is either the average value, for that year, of all the Authorised Deposit-taking Institution's (ADI) equity capital of the entity (other than ADI equity capital attributable to its overseas permanent establishments); minus the average value, for that year, of all the controlled foreign entity equity of the entity (other than controlled foreign entity equity attributable to its overseas permanent establishments). Note: To calculate an average value for the purposes of this Division, please refer to the legal reference for the calculation method. This field must be informed if either a code 7 or 8 has been used to inform the entity type at the end of income year field. Average value of risk weighted assets Average value of risk weighted assets - Inform the relevant field with the average value of risk weighted assets. Please refer to the legal reference for the calculation method. Equity capital attributable to overseas permanent establishment(s) Equity capital attributable to overseas permanent establishment(s) - Inform the relevant field with the equity capital attributable to overseas permanent establishment. Average value of controlled foreign entity equity Average value of controlled foreign entity equity - The relevant entity's controlled foreign entity equity at a particular time during the relevant period is the total value of all the equity interests that the entity holds, at that time, in entities that are controlled entities of the relevant entity at that time; and all the debt interests on issue and held by the entity at that time that satisfy both of the interests that were issued by entities that are controlled entities of the relevant entity at that time; none of the interests gives rise to any cost, at any time (please refer to legal references). It is necessary to take into account the value of an equity interest in, or a debt interest issued by, a controlled entity of the relevant entity only to the extent that the interest is not attributable to any of the assets that are held by the controlled entity throughout the relevant period for assets attributable to the controlled entity's Australian permanent establishments and also for other assets that are held by the controlled entity for the purposes of producing assessable income of the controlled entity. Tier 1 prudential capital deductions Tier 1 prudential capital deductions - Inform the relevant field with the prudential capital deduction, for an entity and at a particular time. In accordance with the prudential standards as in force at that time, the total amounts must be deducted in calculating the eligible tier 1 capital of the entity at that time (within the meaning of those standards) or the sum of the eligible tier 1 and tier 2 capital of the entity at that time (within the meaning of those standards). Average of risk weighted assets attributable to Australian permanent establishment(s) Average of risk weighted assets attributable to Australian permanent establishment(s) - Inform the relevant field with the entity's average value of the ADI's net risk-weighted assets attributable to its Australian operations. The risk-weighted assets are its risk exposures determined in accordance with either the Australian prudential standards or the prudential standards of the foreign country in which the ADI is a resident. Inform the relevant field with the equity capital attributable to overseas permanent establishment. The safe harbour capital amount is the result of applying the method statement. When using the Method Statement, calculate the equity capital attributable to overseas permanent establishment, for the income year, of all the risk-weighted assets of the entity, other than risk-weighted assets attributable to the entity's overseas permanent establishments; assets comprised by the controlled foreign entity equity of the entity (other than controlled foreign entity equity attributable to the entity's overseas permanent establishments); assets for which prudential capital deductions must be made by the entity (other than prudential capital deductions attributable to the entity's overseas permanent establishments). Average value of dotation capital Average value of dotation capital - Inform the relevant field with the average value, for that year, of all the amounts the ADI has lent to its Australian permanent establishments through which it carries on its banking business in Australia that do not give rise to any debt deductions for the ADI in that year or any other income year. Average value of non debt liabilities Average value of non debt liabilities - Inform the relevant field with the average value, for that year, of all the entity's controlled foreign entity equity. Please refer to the legal reference for the calculation method. Average value of associate entity debt Average value of associate entity debt - Inform the relevant field with the average value of associate entity debt. Associate entity debt is the debt lent to an associate entity on arm's length terms and conditions. Please refer to the legal reference for the calculation method. Average value of associate entity equity Average value of associate entity equity - Inform the relevant field with the average value of associate entity equity. Associate entity equity is an amount calculated by a non-ADI outward investor or a non-ADI inward investing entity (an investing entity) in respect of each of its associate entities. Please refer to the Thin Capitalisation Guide on ato.gov.au Average value of associate entity excess amount Average value of associate entity excess amount - The relevant entity's associate entity excess amount at a particular time during that period is the result of applying the method statement in this subsection. Calculate the premium excess amount, as at that particular time, for an associate entity of the relevant entity that is the issuer of an equity interest or a debt interest any value of which is all or a part of the relevant entity's associate entity equity at that time. Add to this result, the attributable safe harbour excess amount for that associate entity as at that time. Apply to all such associate entities of the relevant entity and inform by adding all the results that are positive amounts. The result of this step is the associate entity excess amount. Average zero capital amount Average zero capital amount - Inform the relevant field with the entity's zero-capital amount. Please refer to the legal reference for the calculation method. Average on-lent amount Average on-lent amount - Inform the relevant field with the average on-lent amount. Please refer to the legal reference for the calculation method. Average value of controlled foreign entity equity Average value of controlled foreign entity equity - Inform the relevant field with the relevant entity's controlled foreign entity equity. Please refer to the legal reference for the calculation method. Average value of controlled foreign entity debt Average value of controlled foreign entity debt - Inform the relevant field with the relevant entity's controlled foreign entity debt. Please refer to the legal reference for the calculation method. Arm's length debt non-ADI Arm's length debt non-ADI - Inform the relevant field with the relevant entity's Arm's length debt amount. Please refer to the legal reference for the calculation method. Worldwide group capital ratio Worldwide group capital ratio - Inform the relevant field with the worldwide group capital ratio. Please refer to the legal reference for the calculation method. Worldwide capital amount Worldwide capital amount - Inform the relevant field with the calculated worldwide capital amount. Please refer to the legal reference for the calculation method. Worldwide debt Worldwide debt - Inform the relevant field with the worldwide debt amount. Please refer to the legal reference for the calculation method. Worldwide equity Worldwide equity - Inform the relevant field with the worldwide equity amount. Please refer to the legal reference for the calculation method. Worldwide gearing debt amount Worldwide gearing debt amount - Inform the relevant field with the worldwide gearing debt amount. Please refer to the legal reference for the calculation method. Debt deductions in earning exempt foreign income (S25-90) Debt deductions in earning exempt foreign income (S25-90) - If an entity, together with its associates, has debt deductions of $250, 000 or less in an income year, it is excepted from the thin capitalisation rules in that income year. Debt deductions on debt from related non-residents Debt deductions on debt from related non-residents - Inform the relevant field with the debt deductions on debt from related non-residents. ReportingParty [Abstract] TCSLodgeRequest [Abstract]