Multiple entity structures 043-04040000

This page contains links to policy and legislation.

Policy

Guide to Social Security Law, 4.12.1, Attribution Guidelines for Private Trusts & Private Companies from 01/01/2002

Guide to Social Security Law, 4.12.2, Attributable Stakeholders & Attribution Percentages

Guide to Social Security Law, 4.12.7.10, Income Attribution

Guide to Social Security Law, 4.12.7.40, Distributions of the Income of a Private Trust or Private Company to an Attributable Stakeholder

Guide to Social Security Law, 4.12.7.50, Distributions of the Income of a Private Trust or Private Company to a Non-attributable Stakeholder

Guide to Social Security Law, 4.12.6.10, Capital Injections in Return for Equity in a Private Trust or Private Company

Guide to Social Security Law, 4.12.8.10, Reassessments of a Controlled Private Trust or Controlled Private Company

Legislation

Links to the Federal Register of Legislation site go to a 'Series' page. Select the 'Latest' version.

Social Security Act 1991

• section 1207X, Attributable stakeholder, asset attribution percentage and income attribution percentage
• section 1207D, When a company is sufficiently influenced by an entity
• section 1207Y, Attribution of income
• section 1208E, Attribution of assets
• part 3.18, division 1, Introduction

Disallowable instrument

The following disallowable instrument lists the factors considered in determining the percentage attribution of income and assets. See Social Security (Attributable Stakeholders and Attribution Percentages) Principles 2000.