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  • Section 1 - Are you a transferor in relation to a non-resident trust estate?



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

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    Transfers of property or services

    If you have transferred property or services to a non-resident trust estate, the profits of the trust may be attributed to you - that is, the profits may be included in your assessable income even though you have not received a distribution from the trust.

    You will be regarded as a transferor if you:

    • have at any time transferred property or services to a non-resident discretionary trust estate, or
    • transferred property or services after 7.30pm on 12 April 1989 to a non-resident trust estate that is non-discretionary for either no consideration or for consideration less than an arm's length amount.
    Last modified: 05 Dec 2006QC 18000