Recording attribution income 043-04050020

Policy

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

Social Security Guide, 4.12.7.20, Allowable & Non-allowable Deductions

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

Social Security Guide, 4.12.5, Liabilities of a Controlled Private Trust & 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 1207, Simplified outline
• section 1207A, Definitions
• section 1207P, Designated private trusts
• section 1207N, Designated private companies
• section 1207Y, Attribution of income
• section 1208B, Permissible reductions of business and investment income

Income Tax Assessment Act 1936

• section 51, Losses and outgoings
• section 54(1), Depreciation

Income Tax Assessment Act 1997