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Non-resident trust beneficiaries paper

Member Price: $57.00
Non Member Price: $75.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes 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.

Published on 23 May 18 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • Australia’s ability to tax foreign residents
  • Division 855 and the taxation of non-resident capital gains
  • presently-entitled non-resident beneficiaries
  • capital gains attributed to non-resident beneficiaries.

Author profile

Antony Barrier FTI
Antony has been practising in tax, estate planning, superannuation and commercial law for over 10 years and provides advice in most areas of Australian Federal and State taxation, with a particular interest in international tax. In addition to his work at Munro Doig, Antony has spent time in the Taxation group of a large Australian law firm and a boutique firm in London specialising in international tax planning. Antony has a Master's degree in Law and is a fellow of the Tax Institute. - Current at 12 August 2021
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This was presented at Trusts Half Day .

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