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Trusts and beneficiaries – residency matters presentation

Member Price: Free
Non Member Price: $15.00

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 08 Sep 21 by NATIONAL DIVISION, THE TAX INSTITUTE

This presentation covers:

  • How to determine the residency of a Trust
  • Proposed changes to rules for determining residency of a Trust
  • The tax implications of distributing income/capital to non-resident beneficiaries
  • The tax issues to be considered when a resident beneficiaries receive distributions from non-resident Trusts (s99B).

Author profile

Chris Ardagna CTA
Chris Ardagna, CTA is a Partner at Pitcher Partners in Sydney specialising in all areas of taxation. He acts primarily for high-wealth individuals and large private groups, and has a particular focus on the property industry, advising clients on all aspects of property transactions, both in Australia and internationally. Chris also has expertise in dealing with the revenue authorities in terms of ruling applications, the conduct of audits, objections, litigation and settlement negotiations. Chris was previously a Partner at Brown Wright Stein Lawyers and a Director of Schurgott Noolan Ardagna. - Current at 22 February 2024
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