Industry News

Being Tax Ready with Non Resident Beneficiaries of Family Trusts

The paper covers the following topics:

  1. Australia’s Tax System and how it taxes based on residence;
  2. Residency Issues;
  3. Conflicting Tax Laws of the Non-Resident Beneficiary’s Jurisdiction;
  4. The Withholding Tax Regime;
  5. The types of trusts and beneficiaries’ interests in them;
  6. Tax Implications of a Non-Resident;
  7. Trust to Trust distributions;
  8. The Trustee’s liability for Non-Resident Beneficiaries;
  9. Absolute entitlement issues;
  10. Streaming to a Non-Resident Beneficiary; and
  11. Estate Planning issues