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Non-resident trusts: two crucial regimes

Published on 01 Aug 98 by "THE TAX SPECIALIST" JOURNAL ARTICLE

The purpose of this article is to examine the taxation of non-resident trust estates under the tax act. Although there are four applicable regimes, only the FIF and the deemed establishment rules will be examined in depth, since these do not operate on the basis of there being an Australian resident transferor or controller.

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Alexander SCEALES
Current at 19 November 2004
 

 

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