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This section contains information on how to determine a designated private trust or private company and how to determine a controlled private trust or private company from 1 January 2002.
It also contains information on the use of control and source tests and the associate rule when attributing the assets and income of a private trust or private company to an individual.
This section contains the following topics:
4.12.1.10 Determining a Designated Private Trust or Private Company from 01/01/2002
4.12.1.20 Determining a Controlled Private Trust from 01/01/2002
4.12.1.30 Determining a Controlled Private Company from 01/01/2002
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Last reviewed: 16 July 2009
