Return of Purchase Price and Deprivation
Last amended: 10 March 2011
An Excluded Asset of a Controlled Private Trust or Company
This topic reserved pending gazettal of its relative disallowable instrument.
VEA →
VEA → (go back)
Excluded assets
section 52ZZR(2) VEA
Pension Valuation Factors for Defined Benefit Income Streams
Last amended: 13 May 2008
Description of pension valuation factors
The [glossary:pension valuation factor:587] used depends on the:
- indexation rate of the [glossary:defined benefit income stream:96], and
- age of the pensioner.
The indexation rates range from less than 1% to 8%. The pension valuation factors reduce as the age of the pensioner increases. Each factor covers an age range of 5 years:
10.3.13 Reassessment & Overpayments for a Private Trust or Company - From 01/01/2002
This section contains information on when a reassessment of a controlled private trust or controlled private company is appropriate. It also contains information on overpayments of a pension or allowance in respect to a private trust or private company.
10.3.3 Assessing the Income & Assets from Private Companies pre 01/01/2002
This section contains information on the assessment of income and assets from private companies prior to 1 January 2002.
10.3.9 Assessing the Assets of a Private Trust or Company - From 01/01/2002
This section contains information on the assessment of the [glossary:assets:296] of [glossary:Controlled Private Trusts:86] and [glossary:Controlled Private Companies:72].
10.3.17 Additional Privacy Guidelines for a Private Trust or Company
This section contains information on what details can and cannot be released to persons who are involved in private trusts and private companies.
10.5.5 Special Provisions Regarding Self Managed Superannuation Funds and Small APRA Funds
Overview
Apart from the exceptions in this section, self managed superannuation funds (SMSFs) and Small APRA Funds (SAFs) are assessed in the same manner as other income streams.