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10.3.11 Assessment of Capital Injection to a Private Trust or Company - From 01/01/2002

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This section contains information on the assessment and treatment of capital injections to controlled private trusts and controlled private companies.


According to section 52ZZH of the VEA, a trust is a controlled private trust in relation to an individual if the company is a designated private trust and the individual passes either the:

 

 

According to section 52ZZC of the VEA, a company is a controlled private company in relation to an individual if the company is a designated private company  and the individual passes either the: