4.7 Business Structures, Primary Production & pre-01/01/2002 Assessment of Trusts & Private Companies

Introduction

This chapter contains information on assessing the income (section 8(1)-'income') and assets (1.1.A.290) of various business structures and trusts. It also contains information on the tax system in effect from 1 July 2000.

Act reference: SSAct section 8(1)-'income'

In this chapter

This chapter contains the following sections:

4.7.1 Assessing the Income & Assets of Sole Traders & Partnerships

4.7.2 Assessing the Income & Assets from Private Companies pre-01/01/2002

4.7.3 Assessing the Income & Assets from Trusts pre-01/01/2002

4.7.4 Assessing the Income & Assets from Primary Production

4.7.5 A New Tax System (including GST) from 1 July 2000

_______________________________________________________

Last reviewed: 6 April 2009