Other assets owned by an entity 043-04060050

Policy

Social Security Guide 4.12.5.10 Recognised & Non-Recognised Liabilities of a Controlled Private Trust or Controlled Private Company

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

Social Security Guide 1.1.A.290 Asset

Social Security Guide 1.1.M.40 Market value

Social Security Guide 4.6.6.10 General Provisions for Valuation of Assets

Legislation

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Social Security Act 1991

• section 1208J, Value of company's or trust's assets, etc.
• section 1118(1), Certain assets to be disregarded in calculating the value of a person's assets