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Australian Lending Policy Reference

Permitted Business Add-backs

Maximizing borrowing capacity by adding back non-cash business expenses.

Vetted and updated: 2026ACL 387460 Vetted

Core Assessment Analysis

Business owners often minimize their taxable income for tax optimization. Under bank credit guidelines, specific business write-offs are added back to your personal income distribution. Permitted add-backs include: 1. **Depreciation:** Non-cash assets write-offs. 2. **One-off Expenses:** Major capital or legal costs that will not recur. 3. **Excess Super:** Discretionary super paid above the legal mandate. 4. **Corporate Interest:** Interest paid on commercial loans that are self-funding.

Why Underwriters Focus Here

Underwriters look at the true cash-flow strength of the business rather than just the personal taxable draw.

Key Outcome Assessment Factors

Accountant declaration letters, business tax records, and the percentage of shareholding (must be >50%).

Your pathway from here
General Information Only

Add-backs require certified accountant letters.

Model Mortgages Pty Ltd | Australian Credit Licence 387460

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