The Object of this Division is to ensure that the following entities do not reduce their tax liabilities by using an excessive amount of * debt capital to finance their Australian operations:
(a) * Australian entities that operate internationally;
(b) Australian entities that are foreign controlled;
(c) * foreign entities that operate in Australia.
Note: This Division applies in relation to debt deductions of an entity as reduced, if required, in accordance with Division 815 (about cross-border transfer pricing).