Published on 06 Apr 06
by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA
What are the implications of a non-resident becoming entitled to income, capital or control of a closely held trust especially in the context of generational change? This paper includes:
- income entitlements (including capital gains, streaming withholding tax and other trustee obligations)
- capital entitlements
- thin capitalisation
- the implications of generational change.
Current at 14 September 2011
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