Financial Position 6 Capital Thin Capitalisation Arms Length Capital Amount This is the arm's length capital test amount of the entity, that relied on the arm's length capital test, as a result of being an Authorised Deposit Taking institution (ADI). Liabilities Debt Deduction Creation Rules Acquisition Type Code The code identifies the applicable acquistion type for which debt deductions were disallowed. Valid values are: 1 = Shares and other membership interests (excluding membership interests acquired for trading or otherwise on revenue account) 2 = Real property 3 = Tangible property of a revenue nature (not real property) 4 = Tangible property of a capital (non-revenue) nature (not real property) 5 = Debt interests of a revenue nature 6 = Debt interests of a capital (non-revenue) nature 7 = Other intangible property of a revenue nature 8 = Other intangible property of a capital (non-revenue) nature 9 = Any other CGT asset, or legal or equitable obligation Liabilities Debt Deduction Creation Rules Asset Exception Indicator This indicates whether at least one of the exceptions in section 820-423AA of the Income Tax Assessment Act 1997 applied to the assets you acquired. A choice of TRUE/FALSE values. True = at least one of the exceptions in section 820-423AA applied to the assets you acquired. False = none of the exceptions in section 820-423AA applied to the assets you acquired. Liabilities Debt Deduction Creation Rules CGT Asset Aquisition Associate Pair Current Income Year Indicator This indicates whether a CGT asset or legal or equitable obligation was directly or indirectly acquired from an associate pair, in the current income year. A choice of TRUE/FALSE values. True = In the current income year, you directly or indirectly acquired a CGT asset, or legal or equitable obligation, from an associate pair. False = In the current income year, you did not directly or indirectly acquire a CGT asset, or legal or equitable obligation, from an associate pair. Liabilities Debt Deduction Creation Rules CGT Asset Aquisition Associate Pair Prior Income Year Indicator This indicates whether the entity directly or indirectly acquired a Capital Gains Tax (CGT) asset or a legal or equitable obligation from an associate pair other than a CGT asset covered by section 820-423AA of the Income Tax Assessment Act 1997. A choice of TRUE/FALSE values. True = A CGT asset or a legal or equitable obligation was directly or indirectly acquired in a prior income year from an associate pair (other than a CGT asset covered by section 820-423AA) False = No CGT asset or a legal or equitable obligation was directly or indirectly acquired in a prior income year from an associate pair (other than a CGT asset covered by section 820-423AA) Liabilities Debt Deduction Creation Rules CGT Asset Aquisition Exception Code The code identifies the exceptions for acquisition of certain Capital Gains Tax (CGT) assets. Valid values are: 1 = Acquisition of new membership interests covered by subsection 820-423AA(1) 2 = Acquisition of certain new depreciating assets covered by subsection 820-423AA(2) 3 = Acquisition of certain debt interests covered by subsection 820-423AA(3) Liabilities Debt Deduction Creation Rules Current Year Distributions Associate Pair Indicator This indicates whether the entity made one or more payments or distributions to an associate pair covered by subsection 820-423A(5A) of the Income Tax Assessment Act 1997. A choice of TRUE/FALSE values. TRUE = The entity did make one or more payments or distributions covered by subsection 820-423A(5A), directly or indirectly to an associate pair. FALSE = The entity did not make one or more payments or distributions covered by subsection 820-423A(5A), directly or indirectly to an associate pair. Liabilities Debt Deduction Creation Rules Deduction Debt Applicable Indicator This indicates if the debt deduction creation rules are applicable to the entity. A choice of TRUE/FALSE values. TRUE = Debt deduction creation rules are applicable to the entity. FALSE = Debt deduction creation rules are not applicable to the entity. Liabilities Debt Deduction Creation Rules Deduction Debt Associate Pair Current Income Year CGT Indicator This indicates whether some of your debt deductions referable to an amount paid or payable either directly or indirectly to, an associate pair was covered by paragraph 820-423A(2)(e) of the Income Tax Assessment Act 1997. A choice of TRUE/FALSE values. True = Some of your debt deductions were referable to an amount paid or payable, either directly or indirectly, to an associate pair covered by paragraph 820-423A(2)(e). False = None of your debt deductions were not referable to an amount paid or payable, either directly or indirectly, to an associate pair covered by paragraph 820-423A(2)(e). Liabilities Debt Deduction Creation Rules Deduction Debt Associate Pair Current Income Year Distributions Indicator This indicates whether the entity's debt deductions refer to an amount paid or payable directly or indirectly to an associate pair covered by paragraph 820-423A(5)(e) of the Income Tax Assessment Act 1997. A choice of TRUE/FALSE values. TRUE = The entity's debt deductions is referable to an amount paid or payable directly or indirectly to an associate pair covered by paragraph 820-423A(5)(e). FALSE = The entity's debt deductions is not referable to an amount paid or payable directlyor indirectly to an associate pair covered by paragraph 820-423A(5)(e). Liabilities Debt Deduction Creation Rules Deduction Debt Associate Pair Prior Income Year CGT Indicator This indicates whether the entity's debt deductions referable to an amount paid or payable to an associate pair covered by paragraph 820-423A(2)(e) of the Income Tax Assessment Act 1997. A choice of TRUE/FALSE values. True = Debt deductions are referable to an amount paid or payable to an associate pair covered by paragraph 820-423A(2)(e). False = None of the debt deductions are referable to an amount paid or payable to an associate pair covered by paragraph 820-423A(2)(e). Liabilities Debt Deduction Creation Rules Deduction Debt Associate Pair Prior Income Year Distributions Indicator This indicates whether the entity's debt deductions refer to an amount paid or payable directly or indirectly to an associate pair covered by paragraph 820-423A(5)(e) of the Income Tax Assessment Act 1997. A choice of TRUE/FALSE values. TRUE = The entity's debt deductions is referable to an amount paid or payable directly or indirectly to an associate pair covered by paragraph 820-423A(5)(e). FALSE = None of the entity's debt deductions are not referable to an amount paid or payable directly or indirectly to an associate pair covered by paragraph 820-423A(5)(e). Liabilities Debt Deduction Creation Rules Deduction Debt CGT Asset Acquisition Indicator This indicates whether the entity had debt deductions for the current income year which were wholly or partly in relation to the acquisition or holding of the Capital Gains Tax (CGT) asset(s) or legal or equitable obligation(s). A choice of TRUE/FALSE values. True = Debt deductions are in relation to the acquisitions or holding of the CGT asset(s) or legal or equitable obligation(s). False = Debt deductions are not in relation to the acquisitions or holding of the CGT asset(s) or legal or equitable obligation(s). Liabilities Debt Deduction Creation Rules Deduction Debt CGT Assets Indicator This indicates whether any of your debt deductions for the current income year relating to the acquisition or holding of the Capital Gains Tax (CGT) assets or obligations in the current year, other than a CGT asset covered by an exception in s820-423AA of the Income Tax Assessment Act 1997. A choice of TRUE/FALSE values. True = Some of your debt deductions for the current income year, wholly or partly, were related to the acquisition or holding of the CGT asset(s), or legal or equitable obligation(s) other than a CGT asset was covered by an exception in section 820-423AA. False = None of your debt deductions for the current income year, wholly or partly, were related to the acquisition or holding of the CGT asset(s), or legal or equitable obligation(s) other than a CGT asset was not covered by an exception in section 820-423AA. Liabilities Debt Deduction Creation Rules Deduction Debt Choice Code An indicator on why the debt deduction creation rules were not applicable to the entity. Valid Values are: 1= You were not a general class investor, inward or outward investing financial entity (non-ADI) 2= Together with your associate entities, you had $2 million or less of debt deductions for the income year 3= You were a securitisation vehicle 4= You were a special purpose entity within the meaning of section 820-39 Liabilities Debt Deduction Creation Rules Deduction Debt Current Income Year Distributions Indicator This indicates whether the entity's debt deduction for the current income year were wholly or partly in relation to those financial arrangements. A choice of TRUE/FALSE values. TRUE = The entity's debt deductions for the current income year were wholly or partly in relation to those financial arrangements. FALSE = The entity's debt deductions for the current income year were not wholly or partly in relation to those financial arrangements. Liabilities Debt Deduction Creation Rules Deduction Debt Disallowed Amount This is the amount of total debt deductions disallowed by subsection 820-423A of the Income Tax Assessment Act 1997. Liabilities Debt Deduction Creation Rules Deduction Debt Disallowed Associate Pair Transaction Indicator This indicates whether any debt deductions, for the current or prior income year were disallowed by subsection 820-423A(1) of the Income Tax Assessment Act because you were an associate pair. A choice of TRUE/FALSE values. True = Your debt deductions were disallowed by subsection 820-423A(1) because you were an associate pair. False = Your debt deductions were disallowed by subsection 820-423A(1) because you were not an associate pair. Liabilities Debt Deduction Creation Rules Deduction Debt Disallowed Current Income Year CGT Amount This is the amount of total debt deduction disallowed by subsection 820-423A(2) of the Income Tax Assessment Act 1997. Liabilities Debt Deduction Creation Rules Deduction Debt Disallowed Current Income Year Distributions Amount This is the amount of total debt deductions disallowed due in the current income year payments or distributions under subsection 820-423A(5) of the Income Tax Assessment Act 1997. Liabilities Debt Deduction Creation Rules Deduction Debt Disallowed Current Year Payments Amount This is the amount of excessive debt deduction disallowed by subsection 820-423A(1) in the Income Tax Assessment Act (ITAA) 1997. Liabilities Debt Deduction Creation Rules Deduction Debt Disallowed Prior Income Year CGT Amount This is the amount of total debt deductions disallowed due to subsection 820-423A(2) of the Income Tax Assessment Act 1997. Liabilities Debt Deduction Creation Rules Deduction Debt Disallowed Prior Income Year Distributions Amount This is the total debt deductions disallowed by subsection 820-423A(5) of the Income Tax Assessment Act 1997. Liabilities Debt Deduction Creation Rules Deduction Debt Distributions Prior Income Year Related Indicator This indicates whether the entity's debt deduction for the current income year were wholly or partly in relation to the payments or distributions in those financial arrangements. A choice of TRUE/FALSE values. TRUE = The entity's debt deductions for the current income year is wholly or partly in relation to the payments or distributions in the those financial arrangements FALSE = None of the entity's debt deductions for the current income year are wholly or partly in relation to the payments or distributions in those financial arrangements. Liabilities Debt Deduction Creation Rules Deduction Debt Revelant Entity Associate Pair Text The full name of the acquirer/disposer or payer/recipient (as relevant) of which you were an associate pair. Liabilities Debt Deduction Creation Rules Financial Arrangement Funding Indicator This indicates whether the entity used a financial arrangement to fund or facilitate the funding of the payments or distributions in the current year. A choice of TRUE/FALSE values TRUE = The entity did use a financial arrangement to fund or facilitate the funding of the payments or distributions in the current year. FALSE = The entity did not use a financial arrangement to fund or facilitate the funding of the payments or distributions in the current year. Liabilities Debt Deduction Creation Rules Financial Arrangements Funding Indicator This indicates whether the entity used a financial arrangement to fund or facilitate the funding of the payments or distributions A choice of TRUE/FALSE values TRUE = The entity did use a financial arrangement to fund or facilitate the funding of the subsection 820-423A(5A) payments or distributions. FALSE = The entity did not use a financial arrangement to fund or facilitate the funding of the subsection 820-423A(5A) payments or distributions. Liabilities Debt Deduction Creation Rules Payment Or Distribution Code This code indicates the type of payment or distribution to an associate pair. Code table for type of payment or distribution to an associate pair: 1. A dividend, distribution or non-share distribution 2. A distribution by a trustee or partnership 3. A return of capital, including a return of capital made by a distribution or payment made by a trustee or partnership 4. A payment or distribution in respect of the cancellation or redemption of a membership interest in an entity 5. A royalty, or a similar payment or distribution for the use of, or right to use, an asset 6. A payment or distribution that is wholly or partly referable to the repayment of principal under a debt interest if the debt interest is issued by the payer and the debt interest is a financial arrangement per paragraphs 820-423A(5)(a), (b) and (c). 7. A payment or distribution of a kind similar to a payment or distribution mentioned in the above codes 8. A payment or distribution prescribed by the regulations. Liabilities Debt Deduction Creation Rules Prior Year Distributions Associate Pair Indicator This indicates whether the entity made one or more subsection 820-423A(5) of the Income Tax Assessment Act 1997 payments or distributions to an associate pair. A choice of TRUE/FALSE values TRUE = The entity did make one or more payments or distributions covered by subsection 820-423A(5A), directly or indirectly, to an associate pair FALSE = The entity did not make one or more payments or distributions covered by subsection 820-423A(5A), directly or indirectly, to an associate pair Liabilities Debt Deduction Creation Rules Restructuring Events Description Indicator An indicator to determine whether debt creation arrangement have been restructured in the current or prior income year. A choice of TRUE/FALSE values. True = Restructuring events occurred in the current or prior income year. False = No restructuring events occurred in the current or prior income year. Liabilities Debt Deduction Creation Rules Taxable Income Changes After Restructure Code An indicator determining whether the taxable income changed after the restructuring before applying the Debt Deduction Creation Rules (DDCR). Valid values are: Unchanged = Taxable income has remained the same compared to the arrangement before the application of the DDCR Increased = Taxable income has increased as a result of the restructure before the application of the DDCR Decreased = Taxable income has decreased as a result of the restructure before the application of the DDCR Liabilities Thin Capitalisation Australian Resident Entity Non In Out Investing Entity Indicator An indicator to identify if the entity is an Australian resident entity that is neither an inward nor outward investing entity and it is exempted from the thin capitalisation rules. A choice of TRUE/FALSE values. True = The entity is an Australian resident entity that is neither an inward nor outward investing entity. False = The entity is not an Australian resident entity that is neither an inward nor outward investing entity. 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 = Australian plantation forestry entity (non-ADI) Liabilities Thin Capitalisation Financial Entity Type Code A code to identify the financial entity type. Valid values are: a = 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. 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 one 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. Liabilities Thin Capitalisation Fixed Ratio Test Disallowed Code The code identifies the reasons why the Fixed Ratio Test (FRT) disallowed amounts are zero or failed. Valid values are: 1 = your FRT disallowed amounts are zero (including amounts treated as zero because you chose another test in a prior income year) 2 = your FRT disallowed amounts are treated as zero because you chose another test this year 3 = you failed the continuity rules in section 820-59 Liabilities Thin Capitalisation Fixed Ratio Test Disallowed Amount Indicator This indicates whether there exists a Fixed Ratio Test (FRT) disallowed amount from a prior income year. A choice of TRUE/FALSE values. True = Entity has a Fixed Ratio Test disallowed amount from a prior income year False = Entity does not have a Fixed Ratio Test disallowed amount from a prior income year Liabilities Thin Capitalisation Fixed Ratio Test Disallowed Amounts Transferred Indicator This indicates whether Fixed Ratio Test (FRT) disallowed amounts were transferred to you, as a head company, by joining entities under section 820-590 of the Income Tax Assessment Act 1997, during the income year. A choice of TRUE/FALSE values. True = Fixed Ratio Test disallowed amounts were transferred to you, as a head company, by joining entities under section 820-590 of the Income Tax Assessment Act 1997, during the income year. False = Fixed Ratio Test disallowed amounts were not transferred to you, as a head company, by joining entities under section 820-590 of the Income Tax Assessment Act 1997, during the income year. Liabilities Thin Capitalisation Fixed Ratio Test Disallowed Applied Income Year Amount This is the value, during the relevant period, of the Fixed Ratio Test (FRT) disallowed amount. Liabilities Thin Capitalisation Fixed Ratio Test Disallowed Calculated Amount This is the value of the amount calculated according to subsection 705-112(2) of the Income Tax Assessment Act 1997. Liabilities Thin Capitalisation Fixed Ratio Test Disallowed Carried Forward Amount This is the value of the Fixed Ratio Test (FRT) disallowed amount to be carried forward to future income 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 the first day of the current income year Liabilities Thin Capitalisation Special Purpose Entity Indicator This indicates whether the entity or a member of the entity's tax consolidated group is a special purpose entity subject to section 820-39 of the Income Tax Assessment Act 1997. A choice of TRUE/FALSE values. True = Entity or a member of the entity's tax consolidated group was a special purpose entity 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 entity subject to section 820-39 of the ITAA 1997. Liabilities Thin Capitalisation Tax Consolidated Group Multiple Entry Consolidated Indicator This indicates whether the entity was a head company of a tax consolidated group or Multiple Entry Consolidated (MEC) group. A choice of TRUE/FALSE values. True = Entity is the head company of a tax consolidated group or Multiple Entry Consolidated (MEC) group. False = Entity is not the head company of a tax consolidated group or Multiple Entry Consolidated (MEC) group.