Valuation of the Assets of a Designated Private Trust & Company
Last amended: Attributable assets of a designated private trust and company
Disposal/Deprivation of Rental Income
What is disposal of rental income?
Other Primary Production Issues
Assets Value of Managed Investments
Types of managed investments
[glossary:Managed investments:707] include:
10.6.3 Documentary Requirements - Spousal Maintenance Agreements
Last amended: 18 June 2010
VEA →
Section 5K(1) VEA – definition of maintenance income
Section 5H(1) VEA – definition of ordinary income
Determining the Rate of Income for Pensions
Methods of determining the rate
The following methods are used in determining the rate of income to be assessed for DVA pension purposes:
Transitional Trusts
Last amended: 9 October 2006
SDT requirements
For a trust to be a [glossary:special disability trust:293] (SDT) the trust must meet certain requirements and the trust deed must contain certain clauses.
Exemption notices for pre 20 September 2006 trusts
From 20 September 2006 until 30 June 2007 an exemption notice can be given to trustees of a trust established before 20 September 2006 if:
Base Amount Payment Splits - Asset-tested Long Term Income Streams
This table shows how to calculate the asset value of Long Term Income Streams where the superannuation agreement or court order specifies a base payment amount, rather than a percentage, from the original Family Law Affected income stream owned by the member.
For Asset-test Exempt Income Streams, Defined Benefit Income Streams, Asset-tested Allocated (Account-based) and Market Linked Income Streams or Lifetime Income Streams, see the relevant pages under 10.5.6 Family Law Affected Income Streams.