On 19 September 2025, the Australian Taxation Office (ATO) published updated guidance on the approved form for the thin capitalisation test choices. This follows the recent release of the approved form for revoking such choices.
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Thin capitalisation test choices – approved form
Complete this form to make a choice to use the group ratio test or the third party debt test for your entity.
What this form is for
Use this approved form when making a choice to apply the group ratio test …