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Australia: Foreign trusts, capital gains, and Australian beneficiaries

goo.gl/2z6VvT

www.kwm.com/en/au/knowledge/insights/changing-consequences-using-foreign-trusts-20180205

sladen.com.au/news/2017/12/21/foreign-trusts-capital-gains-and-australian-beneficiaries-ato-finalises-view

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www.ato.gov.au/General/Trusts/In-detail/Distributions/Trust-taxation—reimbursement-agreement/

Capital distributions from foreign trusts – how do I prove they’re not taxable?


pinpoint.cch.com.au/news/csh-da-filter!WKAP_TAL_YAITTNEWS_REFERENCE/legauUio3384809sl1257183797/resident-trustees-assessed-on-capital-gains-distribution-to-foreign-beneficiaries

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/

See also:
www.russellkennedy.com.au/insights-events/insights/how-is-revenue-nsw-regulating-discretionary-trusts-with-foreign-person-beneficiaries
www.claytonutz.com/knowledge/2022/april/foreign-investment-compliance-reporting-forget-at-your-peril?utm

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

Australia, Tax, Trusts , ,