Is the individual an attributable stakeholder?
11 Is the individual an attributable stakeholder?
The Secretary must consider whether it is likely that the individual would be considered to be an attributable stakeholder of the company or trust that owns the asset.
If the asset is owned by a trust that is a concessional primary production trust in relation to the individual, the Secretary must consider whether it is likely that, but for the fact that the trust is a concessional primary production trust in relation to the individual, the individual would be considered to be an attributable stakeholder of the trust.
In considering the matters mentioned in subsections (1) and (2), the Secretary must have regard to the decision-making principles set out in Part 2 of the Social Security (Attributable Stakeholders and Attribution Percentages) Principles 2017.
Part 5 Determination of adjusted net value of asset controlled by individual
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