Miscellaneous 1997

Interest in non-resident trusts: A review of the conflicting income tax regimes

Source: Australian Tax Research Foundation

Published Date: 1 Jan 1997


This book outlines the basic operation of regimes which relate to the taxation of Australian trusts deriving foreign source income and a taxation of Australian residents with interest in these foreign trusts. The layering of regime on regime under the current structure means the rules are probably amongst the most complex in Australia's international tax system. Particular attention is given to the policy objectives underlying these regimes, the application of reconciliation rules and through the benefits from a tighter targeting of the different regimes and a clearer delineation between them to eliminate overlaps and inconsistencies.

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Miscellaneous 1997

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