Multiple entity structures 043-04040000

Policy

Social Security Guide 4.12.1 Attribution Guidelines for Private Trusts & Private Companies from 01/01/2002

Social Security Guide 4.12.2 Attributable Stakeholders & Attribution Percentages

Social Security Guide 4.12.6.10 Capital Injections in Return for Equity in a Private Trust or Private Company

Social Security Guide 4.12.7.10 Income Attribution

Social Security Guide 4.12.7.40 Distributions of the Income of a Private Trust or Private Company to an Attributable Stakeholder

Social Security Guide 4.12.7.50 Distributions of the Income of a Private Trust or Private Company to a Non-attributable Stakeholder

Social Security Guide 4.12.8.10 Reassessments of a Controlled Private Trust or Controlled Private Company

Legislation

Links to the Federal Register of Legislation site go to an 'All versions' page. Select the 'Latest' version.

Social Security Act 1991

• section 1207D, When a company is sufficiently influenced by an entity
• section 1207X, Attributable stakeholder, asset attribution percentage and income attribution percentage
• section 1207Y, Attribution of income
• section 1208E, Attribution of assets
• part 3.18, division 1, Introduction

Disallowable instrument

The following disallowable instrument lists the factors considered in determining the percentage attribution of income and assets. See Social Security (Attributable Stakeholders and Attribution Percentages) Principles 2017.