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Non-resident beneficiaries: Trust withholding – Part 3

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

This article considers the withholding rules that apply where an Australian managed investment trust pays a distribution to a non-resident beneficiary. Recent amendments to the withholding rules mean that the rate of withholding will be reduced to 7.5 per cent over three years for some non-resident beneficiaries of Australian managed investment trusts.

Author profiles:

Paul ARGENT
Senior Associate, Corrs Chambers Westgarth
Current at October 2008 Current at 03 October 2008 Click here to expand/collapse more articles by Paul ARGENT.
 
Adam RUSSONIELLO
Lawyer, Sydney Tax Group, Corrs Chambers Westgarth
Current at September 2008 Current at 04 September 2008 Click here to expand/collapse more articles by Adam RUSSONIELLO.

 

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