Assessing income from real estate and timeshare 108-04130020

Policy

Social Security Guide 4.3.8 Income from Property

Social Security Guide 4.3.8.30 Income from Real Estate

Social Security Guide 4.3.9.60 Income from Private Companies & Trusts

Social Security Guide 4.7 Business Structures, Primary Production & pre-01/01/2002 Assessment of Trusts & Private Companies

National Instructions 1988-97, CO950188, RE/Business income & asset recording changes

Legislation

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Social Security Act 1991

• section 1074, Ordinary income from a business-treatment of trading stock
• section 1075, Permissible reductions of business income