When A Financial Entity NON ADI CAN Elect TO Apply THE ADI Thin Capitalisation Rules
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/electing-to-use-the-adi-rules/when-a-financial-entity-non-adi-can-elect-to-apply-the-adi-thin-capitalisation-rules
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