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Non-resident beneficiaries - income tax paper

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:

  • non-residency
  • income entitlements (including capital gains, streaming withholding tax and other trustee obligations)
  • capital entitlements
  • thin capitalisation
  • the implications of generational change.

Author profile

Terrence Murphy QC, CTA
Terry Murphy QC, CTA, has focussed on advising and appearing for taxpayer and revenue authorities in the Federal Court and High Court and in alternative dispute resolution for over 30 years. He was appointed to be the Special Counsel to the Australian Taxation Office from 2008 to 2010, is a member of Taxation Subcommittee of the Law Council, Chair of the Tax Group Advisory Board, and a Senior Fellow of the University of Melbourne Law School. - Current at 03 August 2017
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This was presented at 21st National Convention: Beyond the Sea .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Section 8-1: Making certain that you receive what you are entitled to

Author(s):  Allan W BLAIKIE

Materials from this session:






Non-resident beneficiaries - income tax

Author(s):  Terry MURPHY

Materials from this session:










The major continuing compliance issues for ATO on Consolidations

Author(s):  Peter COAKLEY

Materials from this session:





The current imputation system - Traps and opportunities

Author(s):  Jane MADDEN

Materials from this session:





CGT - old chestnuts and emerging issues

Author(s):  Gordon S COOPER

Materials from this session:

Further details about this event:

 

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