The Guides to Social Policy Law is a collection of publications designed to assist decision makers administering social policy law. The information contained in this publication is intended only as a guide to relevant legislation/policy. The information is accurate as at the date listed at the bottom of the page, but may be subject to change. To discuss individual circumstances please contact Services Australia.

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

Introduction

This chapter contains information on assessing the income and assets (1.1.A.290) of various business structures and trusts. It also contains information on the tax system in effect from 1 July 2000.

Act reference: SSAct section 8(1)-'income'

Last reviewed: 17 August 2015