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Non-Resident beneficiaries – trust withholding: Part 1

Published on 01 Mar 08 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

Tax Laws Amendment (2007 Measures No.3) Act 2007 (Cth) includes significant changes to the withholding rules that apply to distributions paid to non-resident beneficiaries of Australian resident trusts. The Act introduces a new withholding regime that should simplify the tax withholding rules that apply to eligible “managed investment trusts”.

Author profile:

Paul Argent CTA
Paul is a Solicitor. Current at 01 February 2010 Click here to expand/collapse more articles by Paul ARGENT.
 
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