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Foreign income return form guide 2003-04

 
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Warning: This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

Chapter 2 - Transferor trust and related measures

This chapter:

  • helps Australian residents who have transferred, or are deemed to have transferred, property or services to a non-resident trust estate to:
    • determine whether, under the transferor trust measures, any income or capital gains derived by the trust estate should be attributed to them for inclusion in their assessable income
    • work out the amount to be attributed
  • helps Australian beneficiaries who have received a distribution from a non-resident trust estate to determine whether an interest charge applies to the distribution.

Sections within Chapter 2 - Transferor trust and related measures

Last Modified: Tuesday, 5 December 2006
 
Table of contents
About this document
Introduction
How to use this guide
Chapter 1: Attribution of the current year profit of a controlled foreign company
Chapter 2 - Transferor trust and related measures
Chapter 3 - Taxation of foreign dividends and branch profits and the foreign tax credit system
Chapter 4
Chapter 5: Consolidation (consolidated income tax treatment for groups of entities)
Appendix 1 - Foreign income regulations
Appendix 2 - Abbreviations and glossary of terms
Appendix 3 - Accruals taxation on the change of residence of a CFC from an unlisted country to a listed country or to Australia
Appendix 4 - Summaries and worksheets
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