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Interest in non-resident trusts: A review of the conflicting income tax regimes paper

Published on 01 Jan 97 by Australian Tax Research Foundation

This book outlines the basic operation of regimes which relate to the taxation of Australian trusts deriving foreign source income and a taxation of Australian residents with interest in these foreign trusts. The layering of regime on regime under the current structure means the rules are probably amongst the most complex in Australia's international tax system. Particular attention is given to the policy objectives underlying these regimes, the application of reconciliation rules and through the benefits from a tighter targeting of the different regimes and a clearer delineation between them to eliminate overlaps and inconsistencies.

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Current at 17 June 2009 Click here to expand/collapse more articles by Lee BURNS.
Richard KREVER
Current at 04 May 2011 Click here to expand/collapse more articles by Richard KREVER.


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