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/
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
hallandwilcox.com.au/news/ato-guidance-on-section-99b/
See also: