Part 2 - Interest charge for beneficiaries of non-resident trust estates



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

End of attention

This part explains how distributions received by Australian residents from non-resident trusts are taxed under section 99B of the Act. It also explains when an interest charge will be payable on these distributions.

Summary of part 2

Section 1

Have you received an assessable distribution from a non-resident trust estate?

Section 2

Do you have to pay any interest charges?

Last modified: 05 Dec 2006QC 17522