Complex Assessment Officers (CAO) 101-05070000

CAO Assessment Completed

Constructive Trust Assessment

Death Action Review

Fixed Trust New rules assessment/review

Fixed Trust Old rules assessment/review

Investment Held in Trust NCL/Review

MFU Separated Review

Senior Master’s Office Annual Review

Senior Master’s Office New Case

Testamentary Trust Assessment

Trust Loan Only Assessment NCL/Review

Trust Beneficiary Assessment NCL/Review

Trust Non-Trading Assessment

Trust Relinquished Control Assessment

Trust Trading Assessment

Trust Vested Assessment

CAO Assessment Completed

Company Deregistration Assessment

Company Genuine Investor NCL/Review

Company Liquidation NCL/Assessment

Company Loan Only Assessment NCL/Review

Company Non-Trading Assessment

Company Relinquished Control Assessment

Company Trading Assessment

Death Action Review

MFU Separated Review

Minority Shareholder assessment/review

FHA CAO Assessment Completed

FHA Company assessment/review

FHA Partnership assessment/review

FHA Trust assessment/review

Asset Hardship Assessment Completed

Asset Hardship July CPI review

Asset Hardship March or September review

Asset Hardship NCL Grant

Asset Hardship NCL Rejection

Note: These templates are currently under review.

CAO Assessment Completed

Death Action Review

Forgone Wages Assessment

Granny Flat Assessment NCL/Review

Life Interest

Maori Land Trust Assessment

MFU Separated Review

Partnership NCL/Review

The customer’s principal residence is owned by [entity name]. CAO has determined the customer has a right or interest in the entity which also provides them with reasonable security of tenure; and therefore, the customer is to be assessed as a Homeowner, and the Accommodation Circumstance (AC) screen is to be updated accordingly.

[Customer/Partner Name] has a loan of $[XX] to [Entity name]. This is an assessable financial asset and subject to deeming.

[Customer/Partner Name] is solely a [Beneficiary/Minority] shareholder of the [trust/company] and has received no distributions & has no loans owed to them.

CAO has started activity/transaction on customer’s record. If activity/transaction needs to be cancelled, please screenshot the details coded within it before cancelling, and then recode as per original CAO coding where necessary.

The [Trust/Company] has now been [vested OR deregistered]. This means that the [customer/partner] will no longer have any income/assets/loans to be assessed for this entity. The [trust/company] will not be reviewed again in the future.

The customer received distributions in excess of their attribution percentage, the excess amount $[XX], is to be recorded as non-farm income.

The customer is not a controller of the entity and received distribution income, this income of $[XX], is to be recorded as non-farm income.

There is entity owned real estate that may require a valuation after this claim is granted. After grant, if you determine this property requires a valuation, please send a Fast Note to CAO, select Auto text, use Complex Assessment >

Request for CAO action > T&C real estate valuation.

There are no Liquid Assets assessable from this entity for the [customer/partner].

The [customer/partner] is not a controller of [entity name] but has a loan to the entity which is considered to be a liquid asset. The amount assessable for the Liquid Assets Waiting Period is $[XX].

The [customer/partner] is a controller of [entity name]. The liquid assets of the entity are $[XX] and the customers attribution percentage is [XX]%. The amount assessable for the Liquid Assets Waiting Period is $[XX].

The [customer/partner] is a controller of [entity name] and has a loan of $[XX] to the entity which is assessed as liquid assets. The entity does not have any liquid assets in excess of the loan amount. The amount assessable for the Liquid Assets Waiting Period is $[XX].

The [customer/partner] is a controller of [entity name] and has a loan of $[XX] to the entity which is assessed as liquid assets. In addition, the entity’s liquid assets in excess of the loan amount is $[XX] and the customers attribution percentage is [XX]%. The total amount assessable for the Liquid Assets Waiting Period is $[XX].

There is entity owned real estate that requires valuation after this claim is granted. After grant, please send a Fast Note to CAO, select Auto text, use Complex Assessment > Request for CAO action > T&C real estate valuation.

The customer has provided information in relation to personally owned real estate with the trust and company information. This property is not owned by the trust or company and so needs to be coded on the customer's record. Please see scans [XX].

If the customer subsequently provides the requested information, please send a request for CAO action/review by sending a Fast Note, select Auto text, use Complex Assessment > Request for CAO action > Request CAO to reassess rejected claim.

The [customer/partner] have provided information regarding a Sole Trader/Partnership business in [their claim / the documents provided]. This business has NOT been assessed by CAO but will need to be assessed by the Service Officer accordingly.

The [customer/partner] advised within their claim that they are self-employed however they are NOT involved in a [sole trader/partnership]. Provisional coding of [entity name] within the claim must be removed from the REBS screen when processing claim.

[Customer/Partner] receives wages from [Entity name /ABN]. Service Officer is required to code all employment income paid for all entitlement periods from commencement of claim and place the customer on reporting. Complex Assessment Officer has discussed reporting requirements with [Customer/Partner].

[Customer/Partner] receives wages from [Entity name /ABN]. Complex Assessment Officer has [confirmed previously coded employment income [OR] corrected previously coded employment income [OR] coded previously unrecorded employment income]. [Customer/Partner] is required to report employment income fortnightly and has been advised of their reporting requirements.

Excess superannuation contributions are an allowable expense for trusts and companies. However, excess superannuation contributions are assessed as salary sacrificing and the excess amount added to the customer's employment income and [have been coded accordingly by CAO] [OR] [needs to be coded by the SO as follows:] [provide coding details]

[Customer/Partner] was paid wages/directors’ fees as a remunerative lump sum of $[XX] on [DD/MM/YYYY]. Remunerative lump sums are only assessable if paid after claiming an income support payment, therefore this lump sum payment is not assessable. CAO has advised customer of their notification obligations if/when the next lump sum is paid/determined.

[Customer/Partner] was paid wages/directors’ fees as a remunerative lump sum of $[XX] for the period [DD/MM/YYYY] – [DD/MM/YYYY] on [DD/MM/YYYY].As the lump sum was paid after claiming an income support payment it is assessable income and [has been coded accordingly by CAO] [OR] [is to be coded by the SO within the customer/partners claim]. CAO has advised customer of their notification obligations if/when the next lump sum is paid/determined.

[Customer/Partner] is over Age Pension Age and the income of entity is derived through the personal exertion of [Customer/Partner]. CAO has coded work bonus percentage of [XX]% on TRCIAS.