Business liabilities 043-03090020
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Social Security Guide 4.6.6.30 Encumbrances & loans against assets
Social Security Guide 4.12.5 Liabilities of a Controlled Private Trust & Controlled Private Company
Social Security Guide 4.7.1.40 Assessment of assets for sole traders
Legislation
Links to the Federal Register of Legislation site go to a 'Series' page. Select the ‘Latest’ version.
- section 1121, Effect of charge or encumbrance on value of assets
- section 1121A, Effect of certain liabilities on value of assets used in primary production
- section 1122, Loans
- part 3.18, division 1, Introduction