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.

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

Introduction

This section contains information on how to determine a designated private trust or private company and how to determine a controlled private trust or private company from 1 January 2002.

It also contains information on the use of control and source tests and the associate rule when attributing the assets and income of a private trust or private company to an individual

Last reviewed: 9 November 2015