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The ATO has produced a factsheet entitled "Taxation of trust net income following assessment of trustee under s 98(4)". Amendments have been made to the ITAA 1936 by Tax Laws Amendment (2007 Measures No 3) Act 2007 (Act No 79 of 2007), which received Royal Assent on 21 June 2007, to ensure that a trustee is assessed on a non-resident trustee beneficiary’s share of the net income of the trust. This treatment is now similar to the way in which trustees are assessed in relation to a non-resident company or individual beneficiary.

For a copy of the factsheet, go here

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