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  Trusts 2021

Trusts and beneficiaries - residency matters

Source: National

Published Date: 8 Sep 2021

 

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This video 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).

Individual Session

Trusts and beneficiaries - residency matters

Author(s): Chris Ardagna CTA
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