NON ADI Grouping Provisions
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/consolidated-groups-and-mec-groups/non-adi-grouping-provisions
Rules Mate indexes Australian government compliance resources to make them searchable. We link to + summarise; always verify the live source before acting.