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Australia: Changing tax consequences when using Foreign Trusts

www.kwm.com/en/au/knowledge/insights/changing-consequences-using-foreign-trusts-20180205
www.cgw.com.au/publication/capital-distributions-from-foreign-trusts-how-do-i-prove-theyre-not-taxable/

It Depends – Capital distributions from foreign trusts

Update:
www.minterellison.com/articles/atos-draft-guidance-on-the-application-of-section-99b
www.ato.gov.au/tax-and-super-professionals/for-tax-professionals/tax-professionals-newsroom/draft-guidance-on-s99b-open-for-consultation

Podcast: TaxLand with Fletch and Sarah – Understanding the ATO’s new guidance on section 99B applying to distributions of capital from trusts


hallandwilcox.com.au/news/ato-guidance-on-section-99b/
www.kwm.com/au/en/insights/latest-thinking/demystifying-payments-of-trust-property-under-section-99b-ato-new-draft-guidance.html
ATO’s finalised guidance on the application of section 99B – Insight – MinterEllison

See also:

Podcast: TaxLand with Fletch and Sarah – Capital distributions from foreign trusts: when are these taxed by section 99B?