This section contains information on the assessment of income to a controlled private trust or controlled private company from 1 January 2002. It also contains information on the treatment of distributions of the capital and income of a controlled private trust or controlled private company.
Note: For the income test treatment of general business items also see 188.8.131.52 Assessment of Income for Sole Traders & 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