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Coding the Trust/Company Attribution (TRA) screen 043-04030070

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Different rules apply to an approved Special Disability Trust (SDT). A SDT's income is exempt from the Income Test. The SDT's assets are exempt from the assets test as long as the assets are not over the concessional asset limit. This procedure does not cover SDTs.

For Complex Assessment Officer (CAO) use only

This document outlines information for Complex Assessment Officers (CAO) to assist in coding the Trust/Company Attribution (TRA) screen.

The TRA screen

The TRA screen is used to record the details of the controllers and genuine investors to whom the income and assets of a controlled private trust or a controlled private company are to be attributed, and the percentages and/or amounts to be attributed to each person or entity. The delegation for the attribution decisions and assessments is with the CAO.

The Resources page contains an example of the coding of the TRA screen including the coding of a genuine investor.

Coding a Special Disability Trust (SDT)