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 188.8.131.52 Assessment of Assets for Sole Traders and 184.108.40.206 Assessment of Assets for Partnerships. The assessment for general business items applies to all business structures including sole traders, partnerships, private trusts and private companies.
This section contains the following topics:
Last reviewed: 6 September 2010