Trusts and companies - concessions and exceptions 043-04110000
Policy
Social Security Guide 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
Social Security Guide 4.12.3.30 Testamentary Trusts - for information about testamentary trusts - including savings provisions for those activated on or before 31 March 2001
Social Security Guide 4.12.3.40 Protective Trusts - for information about trusts set up for individuals unable to handle their own affairs (protective trusts)
Social Security Guide 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 an 'All versions' page. Select the 'Latest' version.
- section 1207P, Designated private trusts
- section 1207V, Controlled private trusts