Step 1 Calculate THE Adjusted Average Debt
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/thin-capitalisation/inward-investment-vehicle-financial/step-1-calculate-the-adjusted-average-debt
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