Hi all I'm interested in opening an Interactive Brokers margin loan with rates that are lower than owner occupier home loans. However, to be eligible I would need to be a Wholesale Client within the meaning Section 761G(7)(c) of Corporations Act. This requires a certificate from a qualified accountant confirming that I have net assets of at least $2.5m or gross income for 2 last financial years of at least $250k. Does anyone know whether superannuation contributions made by my employer would count towards my gross income? Also, if I had a discretionary family trust in which I was the appointor, a beneficiary and the sole director and shareholder of the corporate trustee, would all dividends and capital gains (without deducting interest expenses) of the trust (even if they were distributed to a different beneficiary) count towards my gross income? Section 708(9C) of the Corporations Act states that "In determining the gross income of a person under subparagraph (8)(c)(ii), the gross income of a company or trust controlled by the person may be included." Grateful for your thoughts!