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Advice under development – trust specific issues

We are developing advice and guidance on the following trust issue.

Last updated 3 March 2024

[4087] Resident trust beneficiaries and income from foreign trusts [new]


Draft Practical Compliance Guideline

ATO compliance approach to section 99B of the Income Tax Assessment Act 1936


This draft Practical Compliance Guideline will provide taxpayers with practical guidance about record keeping and explain when the Commissioner will apply compliance resources to review the application of section 99B of the Income Tax Assessment Act 1936 to distributions from non-resident trusts to beneficiaries.

Expected completion

Mid 2024


The draft compliance approach is currently being developed. The ATO is engaging with key professional bodies on issues that may arise from the compliance approach being developed.


Amy James-Velagic, Private Wealth

Phone: (08) 9268 5916