Share traders 043-03040000

Policy

General provisions

Social Security Guide 4.7.1.10 General Provisions for Sole Traders & Partnerships

Social Security Guide 4.12 Means Test Treatment of Private Trusts & Private Companies from 01/01/2002

Assessment of income

Social Security Guide 4.7.1.20 Assessment of income for sole traders & partnerships

Social Security Guide 4.12.7 Assessing Income & Distributions of Controlled Private Trusts & Controlled Private Companies

Assessment of assets

Social Security Guide 4.7.1.40 Assessment of Assets for Sole Traders

Social Security Guide 4.7.1.50 Assessment of Assets for Partnerships

Social Security Guide 4.6.6.30 Encumbrances & loans against assets

Social Security Guide 4.12.4 Assessing the Assets of Controlled Private Trusts & Controlled Private Companies

Social Security Guide 1.1.G.20 Gainful work (PBS)

Allowable deductions

Social Security Guide 4.7.1.30 Assessment of business deductions & losses for sole traders & partnerships

Social Security Guide 4.12.7.20 Allowable & Non-allowable Deductions

Legislation

Links to the Federal Register of Legislation site go to an 'All versions' page. Select the 'latest' version.

Social Security Act 1991

• section 1075, Permissible reductions of business income
• section 1208B, Permissible reductions of business and investment income
• section 9, Financial assets and income streams definitions
• section 1121, Effect of charge or encumbrance on value of assets
• section 92X, Gainful work-basic rule

Social Security (Attribution of Income - Ineligible Deductions) Determination 2017