‑1 What this Division is about
This Division applies to foreign controlled Australian entities, Australian entities that operate internationally and foreign entities that operate in Australia. Financing expenses that an entity can otherwise deduct from its assessable income may be disallowed under this Division where the entity is “thinly capitalised”. Table of sections 820‑10 Map of Division
Sourced from the Federal Register of Legislation at 25 May 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au. Verify the current text against the official source before relying on it.
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