Peter Greensill Family Co v FCT [2020] FCA 559 holds that capital gains of a resident trust from non-TAP assets do not escape Australian taxation by being distributed or attributed to a non-resident beneficiary. This webinar worked through the key issues for taxpayers and the policy and history of the legislation, including potential treaty issues and points not addressed in the judgment.
Capital Gains and Foreign Beneficiaries of Australian trusts: What do we (and don't we) learn from Peter Greensill Family Co v FCT [2020] FCA 559?
Author(s):
Mark L Brabazon CTA
Details
- Published On:23 Jun 2020
- Took place at:Online
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research critisism or review, as permitted under the copyright Act, no part may be rerpoduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
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2020
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