Add-backs: what lenders add back to your business profit
Facts checked 27 October 2026
Lenders start from your taxable business profit, then “add back” some expenses that don’t reflect your real ability to repay. The rules differ by lender, and they can change your borrowing power a lot.
See where you stand in 5 minutesFree self-check against lenders’ published rules. No credit check.Published add-back rules
As published by each lender on the date above.
| Lender | What it adds back |
|---|---|
| Macquarie | Director or partner salaries; super above the compulsory minimum; interest on loans being refinanced; depreciation up to 20% of net profit; non-recurring expenses; trust distributions to children under 18. Rising income capped at 120% of the prior year. |
| AMP | Super above the legislated amount; non-recurring expenses; 50% of depreciation. |
| Westpac | Business profits and add-backs under its standard two-year assessment (details in broker policy). |
Each lender’s published criteria as at 27 October 2026, from its own website. This is not a comparison or a recommendation: not every lender was checked, and lenders change these terms often.