10.3.12 Assessing the Income of & Distributions from a Private Trust or Company - From 01/01/2002
This section contains information on the assessment of [glossary:income:31] of a [glossary:controlled private trust:86] or [glossary:controlled private company:72]. It also contains information on the treatment of distributions of the capital and income of a controlled private trust or controlled private company.
10.2.3 Disregarded Assets
This section contains information on assets that are disregarded when calculating the value of a person's assets.
Assessment of Assets for Partnerships
Last updated: 1 June 2021
This topic provides information on the following:
Overview of Rules and Requirements - Special Disability Trusts
Last amended: 27 May 2011
Trustee requirements
A trustee of a [glossary:special disability trust:293] (SDT) must meet specific requirements.
Obligations in Relation to Special Disability Trusts
Last amended: 27 May 2011
Trustee obligations
A trustee of a [glossary:special disability trust:293] (SDT) has obligations in relation to that trust. The trustee needs to tell DVA if:
10.6.1 Overview of Maintenance Income
Last amended: 18 June 2010
VEA →
Section 5H(1) VEA – definition of ordinary income
Section 5K(1) VEA – definition of maintenance income
Additional Rules Regarding Commutation
Last amended: 13 May 2008
VEA →
Section 5JA(2) (h) VEA - Commuting assets test exempt income streams lifetime
Section 5JB(2) (h) VEA - Commuting other assets test exempt income streams