The Australian Taxation Office (ATO) has published guidance on Understanding the debt deduction creation rules (DDCR), to help determine whether the DDCR applies to an entity and its related party financing arrangements. The guidance includes the following: --- Debt deduction creation rules Learn the debt deduction creation rules (DDCR) for certain related party financing arrangements. How the DDCR works Learn the types of arrangements where the debt deduction creation rules (DDCR) apply to an entity. Type 1 DDCR: Acquisition case When to apply the Type 1: Acquisition case under the DDCR. Type 2 DDCR: Payment or distribution case When to...