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Part 2 - Interest charge for beneficiaries of non-resident trust estates

Last updated 4 December 2006

This part explains how distributions received by Australian residents from non-resident trusts are taxed under section 99B of the Act. It also explains when an interest charge will be payable on these distributions.

Summary of part 2

Section 1

Have you received an assessable distribution from a non-resident trust estate?

Section 2

Do you have to pay any interest charges?