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Residency and trusts 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 13 Nov 19 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • what is a trust?
  • residency
  • different types of trusts
  • residency of trusts
  • residency and double tax agreements
  • what tax does the double tax agreement cover?
  • changing residency
  • Division 855
  • non resident trusts generating income.

Author profile

Ross Forrester CTA
Ross Forrester, CTA is the founder of Westcourt Family Business Advisors who assist families manage their business assets both in Australia and abroad. He currently sits on The Tax Institute’s National SME Tax Technical Committee and he is the Vice-Chair of The WA State Council for The Tax Institute. Ross is also the South East Asian Chair for Geneva Group International’s Tax Practice Group. - Current at 05 December 2022
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This was presented at In Division 7A, We Trust .

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