Connected Entity AT Call Loan
ATO (CWLTH) resource. Rules Mate indexes this as part of the Australian compliance corpus. Click through for the regulator's primary source.
https://www.ato.gov.au/businesses-and-organisations/corporate-tax-measures-and-assurance/debt-and-equity-tests/guide-to-the-debt-and-equity-tests/part-b-applying-the-tests-for-debt-and-equity-interests/connected-entity-at-call-loan
Rules Mate indexes Australian government compliance resources to make them searchable. We link to + summarise; always verify the live source before acting.