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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.

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Paul Argent CTA
Paul is a Solicitor. - Current at 01 February 2010
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Adam Russoniello
Lawyer, Sydney Tax Group, Corrs Chambers Westgarth - Current at 01 September 2008
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