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24 Nov 11 Notice of withdrawal (IT 2049 - Liability of trustee in respect of distributions to non-resident beneficiaries)

On 23 November 2011, the ATO issued Notice of Withdrawal IT 2049W, withdrawing with effect from the same day IT 2049 entitled "Income tax liability of trustee in respect of distributions to non-resident beneficiaries".

The Commissioner's view about the operation of ss 98(3) and 98(4) is now set out in a factsheet entitled :"Taxation of trust net income - non-resident beneficiaries" (available here). This factsheet supersedes the general information provided about the former provisions in IT 2049.

 


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