Miscellaneous 2006

Non-resident beneficiaries - income tax

Source: National

Published Date: 6 Apr 2006

 

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What are the implications of a non-resident becoming entitled to income, capital or control of a closely held trust especially in the context of generational change? This paper includes:

  • non-residency
  • income entitlements (including capital gains, streaming withholding tax and other trustee obligations)
  • capital entitlements
  • thin capitalisation
  • the implications of generational change.

Details

  • Published By: Terry Murphy KC, CTA
  • Published On:6 Apr 2006
  • Took place at:Gold Coast Convention and Exhibition Centre, Broadbeach, Qld

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