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Payments to Australian residents from foreign trusts – I just wanna go back…back to 1979…paper

Published on 23 Oct 19 by VICTORIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • a recap on the 1979 amendments to Division 6 of the ITAA 1936
  • issues in defending an assessment under s 99B
  • modern developments
  • what to do if your client is receiving money from a foreign trust.

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James STRONG
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