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 220.127.116.11 Assessment of Assets for Sole Traders and 18.104.22.168 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: 11 November 2013