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