The Australian Taxation Office (ATO) issued the approved form for revocation of thin capitalisation test choices on 16 September 2025. The form allows eligible entities to apply to revoke a previously made thin capitalisation test choice, the group ratio test or third party debt test.
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Thin capitalisation test choice revocation - approved form
Complete this form to apply to the Commissioner to revoke a thin capitalisation test choice you made for an income year.
What this form is fo…