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 Assessment of Assets for Sole Traders and 4.7.1.50 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.

In this section

This section contains the following topics:

4.12.4.10 Valuation of the Assets of Designated Private Trusts & Designated Private Companies

4.12.4.20 Excluded Assets of Controlled Private Trusts & Controlled Private Companies

4.12.4.30 Determining Homeowners & Non-Homeowners where the Home is Owned by a Private Company or Private Trust

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Last reviewed: 6 September 2010