www.greenwoods.com.au/insights/tax-brief/16-october-2018-taxing-private-trusts-a-moving-target/
See also:
www.russellkennedy.com.au/insights-events/insights/how-is-revenue-nsw-regulating-discretionary-trusts-with-foreign-person-beneficiaries
www.hopgoodganim.com.au/page/knowledge-centre/blog/ato-resolutions-checklist-update
Update:
www.greenwoods.com.au/insights/riposte/13-september-2019-international-tax-trust-morass-again/
Recent determinations by the Australian Tax Office perpetuate international tax trust morass
www.ato.gov.au/law/view/document?docid=DXT/TD2019D6/NAT/ATO/00001