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A matter of trusts: TD 2019/D6 and TD 2019/D7: (Further) unintended consequences?

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Published on 01 Dec 19 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

While consistent with recent ATO views, TD 2019/D6 and TD 2019/D7 provide minimal clarification on the taxation of Australian
discretionary trusts distributing capital gains to foreign beneficiaries.

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Sam Campbell
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