Choice TO Treat Specialist Credit Card Institutions AS Financial Entities AND NOT Adis
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/understanding-thin-capitalisation/choice-to-treat-specialist-credit-card-institutions-as-financial-entities-and-not-adis
Rules Mate indexes Australian government compliance resources to make them searchable. We link to + summarise; always verify the live source before acting.