Contemporary cross-border issues with trusts and estates - part 1: tax residency of a trust
Source: The Tax Specialist Journal Article
Published Date: 1 Apr 2022
This is the first of a series of three articles that will focus attention on the following major crossborder tax issues in Australia affecting trusts:
- determining the tax residency of a trust and planning for a change of residency (part 1);
- how to approach s 99B of the Income Tax Assessment Act 1936 (Cth) (part 2); and
- accessing Australian CGT concessions, including the CGT 50% general discount, and understanding the scope of Div 855 of the Income Tax Assessment Act 1997 (Cth) where there are foreign assets or foreign beneficiaries post-Greensill and Martin,2 and TD 2019/D6 (part 3).
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Details
- Published By: Jim O’Donnell CTA
- Published On:1 Apr 2022
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