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  • Chapter 2: Transferor trust and related measures



    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 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.
    Last modified: 18 May 2020QC 19443