Financial Position 6 Capital Thin Capitalisation Controlled Entity Amount This is the controlled entity's amount from subsection 820-60(3). Capital Thin Capitalisation Controlled Entity Divided By Amount This is the controlled entity's amount from subsection 820-60(3) divided by 0.3. Capital Thin Capitalisation Derived Non Resident Interest Income And Other Amounts Amount This is the interest income and other amounts covered by paragraph 820-53(3)(b) derived from related non-residents. Capital Thin Capitalisation Earnings Limit Amount This is the earnings limit which is 30% of the entity's tax EBITDA. Capital Thin Capitalisation Entity Third Party Earnings Limit Amount This is the entity's third party earnings limit. Capital Thin Capitalisation Group Ratio Earnings Limit Amount This is the group's ratio earnings limit. Capital Thin Capitalisation Interest Income And Other Amounts Amount This is the interest income and other amounts covered by paragraph 820-53(3)(b). Capital Thin Capitalisation Total Disregarded Amounts Amount This is the total disregarded amounts. Liabilities Thin Capitalisation Amendments Indicator This indicates if the entity is affected by thin capitalisation amendments for the income year. A choice of TRUE/FALSE values. True = Entity is affected by thin capitalisation amendments for the income year. False = Entity is a SAP Early Balancer and not affected by thin capitalisation amendments for the income year. Liabilities Thin Capitalisation Arms Length Capital Debt Amount Arm's length capital amount is a notional amount of capital attributable to a Authorised Deposit-taking Institution's (ADI) Australian operations determined under the arm's length capital test in the legislation. Liabilities Thin Capitalisation Arms Length Capital Test Indicator This identifies if the entity relied on arm's length capital test. A choice of TRUE/FALSE values. True = Entity relied on arm's length capital test. False = Entity did not rely on arm's length capital test. Liabilities Thin Capitalisation Assets Held By Another Member Of The Obligor Group Indicator This indicates whether the holder of a debt interest which satisfies the third party debt conditions, has recourse to Australian assets held by another member of the obligor group in relation to the debt interest. A choice of TRUE/FALSE values. True = Holder of a debt interest satisfies the third party debt conditions has recourse to Australian assets held by another member of the obligor group in relation to the debt interest. False = Holder of a debt interest satisfies the third party debt conditions does not have recourse to Australian assets held by another member of the obligor group in relation to the debt interest. Liabilities Thin Capitalisation Conduit Financer Indicator This indicates whether the entity is the conduit financer. A choice of TRUE/FALSE values. True = Entity is the conduit financer. False = Entity is not the conduit financer and the conduit financer's ABN is to be provided. Liabilities Thin Capitalisation Conduit Financer Costs Incurred And Differ From Terms Indicator This indicates whether the terms of each relevant debt interest held by the taxpayer as a conduit financer, differ from the terms of the ultimate debt interest, to the extent that those terms relate to costs incurred. A choice of TRUE/FALSE values. True = The terms of each relevant debt interest held by the conduit financer entity were different from the terms of the ultimate debt interest. False = The terms of each relevant debt interest held by the conduit financer entity were same as the terms of the ultimate debt interest. Liabilities Thin Capitalisation Conduit Financer Financing Arrangement Type Code A code to identify the type of financing arrangement for conduit financer. Valid values are: 1 = Terms relating to the amount of debt 2 = Terms relating to the recovery of reasonable administrative costs 3 = Terms relating to the recovery of costs associated with hedging interest rate risk in respect of the ultimate debt interest 4 = Terms covered by 1 and 2 5 = Terms covered by 1, 2 and 3 6 = Terms covered by 2 and 3 7 = Terms covered by 1 and 3 Liabilities Thin Capitalisation Conduit Financing Arrangement Indicator This indicates whether the entity has a conduit financing arrangement. A choice of TRUE/FALSE values. True = Entity has a conduit financing arrangement. False = Entity does not have a conduit financing arrangement. Liabilities Thin Capitalisation Cross Staple Arrangements Indicator This indicates whether the entity was a party to one or more cross-staple arrangements in effect during the income year. A choice of TRUE/FALSE values. True = Entity was a party to one or more cross-staple arrangements in effect during the income year. False = Entity was not a party to one or more cross-staple arrangements in effect during the income year. Liabilities Thin Capitalisation Debt Average Amount Average debt amount. Liabilities Thin Capitalisation Depreciation And Amortisation Expenses Amount This is the group's depreciation & amortisation expenses. Liabilities Thin Capitalisation End Of The Income Year Entity Type Code A code to identify the early balancer's entity type at the end of its income year. Valid values are: 1 = Early balancing outward investor (general) under subsections 820-85(2) and 820-583(2) and is not also an inward investment vehicle (general) under subsections 820-185(2) and 820-583(5) 2 = Early balancing outward investor (financial) under subsections 820-85(2) and 820-583(3) and is not also an inward investment vehicle (financial) under subsections 820-185(2), 820-583(6) and 820-609(6) 3 = Early balancing inward investment vehicle (general) under subsections 820-185(2) and 820-583(5) and is not also an outward investor (general) under subsections 820-85(2) and 820-583(2) 4 = Early balancing inward investment vehicle (financial) under subsections 820-185(2), 820-583(6) and 820-609(6) and is not also an outward investor (financial) under subsections 820-85(2) and 820-583(3) 5 = Early balancing inward investor (general) under subsection 820-185(2) 6 = Early balancing inward investor (financial) under subsection 820-185(2) 7 = Early balancing outward investing entity (ADI) under subsections 820-300(2), 820-583(7), 820-587 and 820-609 8 = Early balancing inward investing entity (ADI) under subsections 820-395(2) and 820-609(4) 9 = Early balancing inward investment vehicle (general) under subsections 820-185(2) and 820-583(5) and is also an outward investor (general) under subsections 820-85(2) and 820-583(2) 10 = Early balancing inward investment vehicle (financial) under subsections 820-185(2), 820-583(6) and 820-609(6) and is also an outward investor (financial) under subsections 820-85(2) and 820-583(3) Liabilities Thin Capitalisation Entity Tax EBITDA Amount This is the entity's tax EBITDA. Liabilities Thin Capitalisation Entity Type Code This is the code for thin capitalisation entity type as demonstrated for the reporting period. Valid values are: 1 = General class investors under subsection 820-46(2) 2 = Outward investing financial entity (non-ADI) under subsection 820-85(2) and investing financial entity (non-ADI) under subsection 820-583(3) (including if also an inward investing financial entity (non-ADI) under subsections 820-185(2), 820-583(4) and 820-609(6)) 3 = Inward investing financial entity (non-ADI) under subsections 820-185(2), 820-583(4) and 820-609(6) and is not also an outward investing financial entity under subsections 820-85(2) and 820-583(3) 4 = Outward investing entity (ADI) under subsections 820-300(2) and 820-583(7), sections 820-587 and 820-609 5 = Inward investing entity (ADI) under subsections 820-395(2) and 820-609(4) 6 = Inward investment vehicle (general) or inward investor (general) and is not also an outward investor (general) for an income year commencing before 1 July 2023 7 = Outward investor (general) (including if also an inward investment vehicle (general)), for an income year commencing before 1 July 2023 Liabilities Thin Capitalisation Excess Tax EBITDA Amount This is the entity's eligible trust's excess tax EBITDA amount. Liabilities Thin Capitalisation Financial Entity Type Code A code to identify the financial entity type. Valid values are: a = An entity registered under the Financial Sector (Collection of Data) Act 2001 (only applicable for entities with an income year starting before 1 July 2023). b = A securitisation vehicle. c = An entity that: - is a financial services licensee within the meaning of the Corporation Acts 2001 whose licence covers dealings in at least of the financial products mentioned in paragraphs 764A(1)(a), (b) and (j) of that Act; or - under paragraph 911A(2)(h) or (l) of the Corporations Act 2001, is exempt from the requirement to hold an Australian financial services licence for dealings in at least one of those financial products; and carries on a business of dealing in securities, but not predominantly for the purposes of dealing in securities with, or on behalf of, the entity's associates. d = An entity that: - is a financial services licensee within the meaning of the Corporation Acts 2001 whose licence covers dealings in derivatives within the meaning of that Act; or - under paragraph 911A(2)(h) or (l) of the Corporations Act 2001, is exempt from the requirement to hold an Australian financial services licence for dealings in such derivatives; and carries on a business of dealing in such derivatives, but not predominantly for the purposes of dealing in such derivatives with, or on behalf of, the entity's associates. e = An entity that: - is a registered corporation under the Financial Sector (Collection of Data) Act 2001; and - at the particular time, carries on a business of providing finance, but not predominantly for the purposes of providing finance directly or indirectly to, or on behalf of, the entity's associates; and - in the income year in which the particular time occurs, derives all, or substantially all, of its profits from that business. Liabilities Thin Capitalisation Group Entities Count This is the number of group members. Liabilities Thin Capitalisation Group Member EBITDA Amount This is the group member's EBITDA. Liabilities Thin Capitalisation Group Members Count This is the number of group members with less than zero EBITDA. Liabilities Thin Capitalisation Group Ratio Test Indicator This identifies whether an entity chose the group ratio test according to subsection 820-46(3). A choice of TRUE/FALSE values. True = Entity did apply the group ratio test. False = Entity did not apply the group ratio test. Liabilities Thin Capitalisation Group Tax EBITDA Amount This is the GR group EBITDA. Liabilities Thin Capitalisation Investing Financial Entity Non Authorised Deposit Taking Institution Indicator Identifies if the entity was an investing financial entity non-Authorised Deposit-taking Institution (non-ADI) for the reporting period. A choice of TRUE/FALSE values. True = Entity was an investing financial entity non-Authorised Deposit-taking Institution (non-ADI). False = Entity was not an investing financial entity non-Authorised Deposit-taking Institution (non-ADI). Liabilities Thin Capitalisation Member Of An Obligor Group Not Issued By The Entity Indicator This indicates whether the entity was a member of an obligor group in relation to a debt interest not issued by the entity. A choice of TRUE/FALSE values. True = Entity was a member of an obligor group in relation to a debt interest not issued by the entity. False = Entity was not a member of an obligor group in relation to a debt interest not issued by the entity. Liabilities Thin Capitalisation Membership Interests 820 Dash 427 A Indicator This indicates whether the holder of a debt interest has recourse to assets that were membership interests in the entity that satisfy paragraph 820-427A(4)(b). A choice of TRUE/FALSE values. True = Holder of a debt interest has recourse to assets that were membership interests in the entity meeting the requirement in subsection 820-427A(4)(b). False = Holder of a debt interest does not have recourse to assets that were membership interests in the entity meeting the requirement in subsection 820-427A(4)(b). Liabilities Thin Capitalisation Minor Or Insignificant Assets Disregarded Pursuant 820 Dash 427 A Indicator This indicates whether the holder of a debt interest which satisfies the third party debt conditions, has recourse to minor or insignificant assets that were disregarded pursuant to paragraph 820-427A(3)(c). A choice of TRUE/FALSE values. True = Holder of a debt interest satisfies the third party debt conditions and has recourse to minor or insignificant assets that were disregarded pursuant to subsection 820-427A(3)(c). False = Holder of a debt interest does not satisfy the third party debt conditions and does not have recourse to minor or insignificant assets that were disregarded pursuant to subsection 820-427A(3)(c). Liabilities Thin Capitalisation Modified Depreciation And Forestry Costs Amount This is the modified depreciation and forestry costs. Liabilities Thin Capitalisation Net Deduction Debt Amount This is the net debt deductions for the income year defined by section 820-50. Liabilities Thin Capitalisation Net Profit Amount This is the group's net profit. Liabilities Thin Capitalisation Net Third Party Interest Expense Amount This is the group's net third party interest expense. Liabilities Thin Capitalisation Net Third Party Interest Expense Adjusted Amount This is the entity's relevant adjusted net third party interest expense. Liabilities Thin Capitalisation Non Conduit Financer Financing Arrangement Type Code A code to identify the type of financing arrangement for non conduit financer. Valid values are: 1 = Terms relating to the amount of debt 2 = Terms relating to the recovery of reasonable administrative costs 3 = Terms relating to the recovery of costs associated with hedging interest rate risk in respect of the ultimate debt interest 4 = Terms covered by 1 and 2 5 = Terms covered by 1, 2 and 3 6 = Terms covered by 2 and 3 7 = Terms covered by 1 and 3 Liabilities Thin Capitalisation Not Conduit Financer Costs Incurred And Differ From Terms Indicator This indicates whether the terms of the relevant debt interest issued by the taxpayer as non-conduit financer, differ from the terms of the ultimate debt interest, to the extent that those terms relate to costs incurred. A choice of TRUE/FALSE values. True = Entity was not the conduit financer and had terms of each relevant debt interest held to the extent that those terms relate to costs incurred and differ from the terms of the ultimate debt interest. False = Entity was not the conduit financer and did not have terms of each relevant debt interest held to the extent that those terms relate to costs incurred and did not differ from the terms of the ultimate debt interest. Liabilities Thin Capitalisation Ratio Amount This is the group's group ratio amount. Liabilities Thin Capitalisation Restructuring Events Indicator An indicator to determine whether a restructuring event(s) occurred in the current year involving that may have impacted on the operation of the Debt Deduction Creation Rules for income years starting on or after 1 July 2024. A choice of TRUE/FALSE values. True = A restructuring event(s) occurred in the current year. False = A restructuring event(s) did not occur in the current year. Liabilities Thin Capitalisation Restructuring Events Description Text A description of restructuring arrangements, subject to the debt deduction creation rules, between you and your international related parties, if the arrangement was still in place on or after 1 July 2024. Liabilities Thin Capitalisation Special Purpose Vehicle Indicator This indicates whether the entity or a member of the entity's tax consolidated group is a special purpose vehicle subject to section 820-39 of the ITAA 1997. A choice of TRUE/FALSE values. True = Entity or a member of the entity's tax consolidated group was a special purpose vehicle subject to section 820-39 of the ITAA 1997. False = Entity or a member of the entity's tax consolidated group was not a special purpose vehicle subject to section 820-39 of the ITAA 1997. Liabilities Thin Capitalisation Subsections 820 Dash 427 A Indicator This indicates whether the holder of a debt interest issued by you that satisfies the third party debt conditions has recourse to Australian assets that were rights that satisfy paragraphs 820-427A(5)(a) and (b). A choice of TRUE/FALSE values. True = Holder of a debt interest satisfies the third party debt conditions and has recourse to Australian assets that were rights that satisfy subsections 820-427A(5)(a) and (b). False = Holder of a debt interest does not satisfy the third party debt conditions and does not have recourse to Australian assets that were rights that satisfy subsections 820-427A(5)(a) and (b). Liabilities Thin Capitalisation Third Party Debt Interest Amount This is the value, during the relevant period, of the third party debt interest amount. Liabilities Thin Capitalisation Third Party Debt Test Indicator This identifies whether an entity chose the third party debt test according to subsection 820-46(4). A choice of TRUE/FALSE values. True = Entity did apply the third party debt test. False = Entity did not apply the third party debt test. Liabilities Thin Capitalisation Third Party Debt Test Choice Code A code to identify the third party debt test choice made. Valid values are: 1 = Entity made a choice under 820-46(4) 2 = Entity was taken to have made a choice under 820-46(5) due to the operation of 820-46(5)