Trusts 2022

Contemporary cross-border issues with trusts and estates - part 1: tax residency of a trust

Source: The Tax Specialist Journal Article

Published Date: 1 Apr 2022


This is the first of a series of three articles that will focus attention on the following major crossborder tax issues in Australia affecting trusts:

  • determining the tax residency of a trust and planning for a change of residency (part 1);
  • how to approach s 99B of the Income Tax Assessment Act 1936 (Cth) (part 2); and
  • accessing Australian CGT concessions, including the CGT 50% general discount, and understanding the scope of Div 855 of the Income Tax Assessment Act 1997 (Cth) where there are foreign assets or foreign beneficiaries post-Greensill and Martin,2 and TD 2019/D6 (part 3).

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Trusts 2022

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