Trusts 2021

Trusts and beneficiaries - residency matters

Source: National

Published Date: 8 Sep 2021

 

This presentation covers:

  • How to determine the residency of a Trust
  • Proposed changes to rules for determining residency of a Trust
  • The tax implications of distributing income/capital to non-resident beneficiaries
  • The tax issues to be considered when a resident beneficiaries receive distributions from non-resident Trusts (s99B).

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Individual Session

Trusts and beneficiaries - residency matters

Author(s): Chris Ardagna CTA

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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.

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