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International trusts paper


This paper focusses on tax planning for individuals who migrate from the United Kingdom or New Zealand to Australia, or from Australia to either of those countries. It considers the tax issues that arise where the client controls trusts established in the country of entry or exit:

  • determining whether a trust is an Australian resident
  • Australian tax consequences of foreign trusts earning income from 'tax haven' countries
  • advising a NZ or UK resident client changing residence to Australia of tax consequences for controlled foreign trusts
  • advising a client of the Australian tax consequences for a controlled foreign trust if client becomes a non-resident.

Author profile

Dr Campbell Rankine CTA
Campbell is a Chartered Accountant and Barrister and Solicitor who specialises in complex taxation and trust issues. The taxation issues extend to income tax (including CGT, and the Australian attribution on foreign income), as well as stamp duties and other indirect taxes. He is a regular presenter to specialist taxation groups in South Australia and nationally. - Current at 21 June 2012
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This was presented at 14th National Tax Intensive Retreat: Trusts Under the Microscope .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Workshop 1: CGT small business concessions

Author(s):  Moira MERRICK

Materials from this session:

Workshop 2: Trust distributions, testamentary trusts and amending trust deeds

Author(s):  Andrew Noolan

Materials from this session:

Further details about this event:


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