1208X
In forceValue of entity’s assets
Volume 4Chapter 3, Part 3.12A to Chapter 6 (sections 1157A to 1263), Schedule 1A
Chapter 3General provisions relating to payability and rates
Part 3.18Means test treatment of private companies and private trusts
Division 11Concessional primary production trusts
1208X Value of entity’s assets
For the purposes of this Division, the value of an entity’s assets is to be worked out as if:
(a)
each reference in sections 11 and 11A to a person included a reference to an entity; and
(b)
Division 1 of Part 3.12 (other than section 1122) had not been enacted.
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