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Steps to assess an interim profit and loss statement 043-03080040

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Policy

Social Security Guide, 4.7.5.30, Business Requirements & Fringe Benefits

Social Security Guide, 4.7, Business Structures, Primary Production & pre-01/01/2002 Assessment of Trusts & Private Companies

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

Legislation

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

Social Security Act 1991

  • section 1075, Permissible reductions of business income
  • section 1208B, Permissible reductions of business and investment income
  • section 1073, Certain amounts taken to be received over 12 months
  • section 1207Y, Attribution of income