Trusts and companies - concessions and exceptions 043-04110000
Policy
Guide to Social Security Law, 4.12.3.20, Fixed (Non-discretionary) Trusts - for information about the assessment of fixed (non-discretionary trusts including those set up before 7.30 p.m. AEST 9 May 2000
Guide to Social Security Law, 4.12.3.30, Testamentary Trusts - for information about testamentary trusts - including savings provisions for those activated on or before 31 March 2001
Guide to Social Security Law, 4.12.3.40, Protective Trusts - for information about trusts set up for individuals unable to handle their own affairs (protective trusts)
Guide to Social Security Law, 4.12.11.20, Qualification Provisions for the Primary Production Concession - for information about limited appointorship concession for primary producers (farmers)
Legislation
Links to the Federal Register of Legislation site go to a 'Series' page. Select the 'Latest' version.
- section 1207P, Designated private trusts
- section 1207V, Controlled private trusts