This chapter contains information on the attribution to individuals of the assets and income of private trusts and private companies from 1 January 2002. It provides detailed information on the attribution process and describes issues around deprivation of income and assets, the treatment of income from different sources and the treatment of various types of assets.
This chapter also contains information on the treatment of primary production assets that are held in private trusts and private companies and information on concessional primary production trusts.
This chapter contains the following sections:
Last reviewed: 20 September 2012