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Other assets owned by an entity 043-04060050

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Policy

Social Security Guide 4.12.5.10 Recognised & Non-Recognised Liabilities of a Controlled Private Trust or Controlled Private Company

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

Social Security Guide 1.1.A.290 Asset

Social Security Guide 1.1.M.40 Market value

Social Security Guide 4.6.6.10 General Provisions for Valuation of Assets

Legislation

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

Social Security Act 1991

  • section 1208J, Value of company's or trust's assets, etc.
  • section 1118(1), Certain assets to be disregarded in calculating the value of a person's assets