Chapter 2: Transferor trust and related measures



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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