Become a Member
Membership
Education
Events
Resources
Tax Knowledge Exchange
About us
Contact us
  2025

Australian beneficiaries of foreign trusts – Not just in your lifetime

Published Date: 23 Oct 2025

 

Sorry, this is subscriber only content.

If you're not yet a subscriber, to gain access to this material and much more - Subscribe Now.

Already a Subscriber? Login now

Subscribe Now

Already a Subscriber? Login now

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.
Author(s)

Individual Session

Author(s): Fletch Heinemann CTA , Sarah Lancaster
Materials from this session:

Download

Details

The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

The Tax Institute
(ABN 45 008 392 372 (PRV14016))

("TTI")

The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009. 

Copyright Statement

All materials provided on this site are protected by copyright and are owned by or licensed to TTI.

Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.

Tags

2025

Share this page