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Limited appointorship concession 043-04030090

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Policy

For policy information on the limited appointorship concession, see Guide to Social Security Law, 4.12.11.20, Qualification Provisions for the Primary Production Concession.

Family Assistance Guide, 3.6.1 FTB Part A - Historical Rates

Legislation

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The family member operating or taking over the operation must be an eligible descendant. For information on an eligible descendant, see Social Security Act 1991, section 17A, Retirement assistance for farmers definitions.

For information on which trusts are eligible for the limited appointorship concession (including the 70 per cent rule), see Social Security Act 1991, section 1208U, Concessional primary production trusts.

A New Tax System (Family Assistance) Act 1999, schedule 1, Family Tax Benefit rate calculator