Business assets 043-03090010

Policy

Social Security Guide 1.1.A.290 Asset

Social Security Guide 1.1.E.170 Exempt asset

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

Social Security Guide 4.7.1.40 Assessment of Assets for Sole Traders

Social Security Guided 4.7.1.50 Assessment of Assets for Partnerships

Social Security Guide 4.7.2 Assessing the Income & Assets from Private Companies pre-01/01/2002

Social Security Guide 4.7.3 Assessing the Income & Assets from Trusts pre-01/01/2002

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

Legislation

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Social Security Act 1991

• section 11, Assets test definitions
• section 1118, Certain assets to be disregarded in calculating the value of a person's assets
• section 1208E, Attribution of assets
• section 1208J, Value of company's or trust's assets etc.