Step 5 Calculate THE Debt Deductions Disallowed
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/outward-investing-financial-entity-non-adi/step-5-calculate-the-debt-deductions-disallowed
Rules Mate indexes Australian government compliance resources to make them searchable. We link to + summarise; always verify the live source before acting.