Our international tax series considers tax issues for non-resident beneficiaries of Australian trusts and Australian beneficiaries of non-resident trusts. The series considers the tax residency rules and income tax and capital gains tax (CGT) consequences for beneficiaries and trusts alike.

This is the fifth article of the series and focuses on taxation issues relating to Australian individual beneficiaries of foreign trusts and funds as set out in a paper presented to The Tax Institute’s 7th Victorian Tax Forum on 17 October 2019. The paper is available here.

The earlier articles in the international tax series can be accessed here.

Neil Brydges
Principal Lawyer | Accredited Specialist in Tax Law
M +61 407 821 157 | T +61 3 9611 0176
E: nbrydges@sladen.com.au