• Chapter 2: Transferor trust and related measures

    Attention

    Warning:

    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: 05 Oct 2009QC 27953