Australian beneficiaries of foreign trusts – Not just in your lifetime
Published Date: 23 Oct 2025
The increased global mobility of individuals, together with ever-expanding family networks, mean that cross-border trust and estate tax issues are, in many instances, “the new black”. The rules in this space are complex, an area of ATO compliance activity, and can apply to deceased estates, not just inter vivos trusts. This session included discussion of:
- The application of section 99B to deceased estates including the ATO views in TD 2024/9 and PCG 2024/3
- Residency of trusts and estates including common pitfalls when succession planning
- Transfer of wealth across borders and family generations and whether the transferor trust rules could apply; and
- Documentation and other considerations to give the greatest chance of surviving ATO scrutiny.
Individual Session
Details
- Published By: Fletch Heinemann CTA, Sarah Lancaster
- Published On:23 Oct 2025
- Event Name:Death & Taxes Conference
- Session Name:Australian beneficiaries of foreign trusts – Not just in your lifetime
- Listen Time:1+ hour
- Took place at:The Calile Hotel & Online
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