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4.12.4 Assessing the Assets of Controlled Private Trusts & Controlled Private Companies

Introduction

This section contains information on the assessment of the assets (1.1.A.290) of controlled private trusts and controlled private companies.

Note: For the assets test treatment of general business items also see 4.7.1.40 and 4.7.1.50. The assessment for general business items applies to all business structures including sole traders, partnerships, private trusts and private companies.

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