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.