Residency and Trusts
35 Pages Posted: 18 Nov 2019
Date Written: November 7, 2019
Abstract
Analysis of the concept of residency in relation to trusts and the Australian tax settings for trust residence and the consequences of a trust, grantor or beneficiary being resident or non-resident, including consideration of particular trust-related capital gains tax issues and a critique of TD 2019/D7.
Keywords: International trust taxation (Australia), Fiscal residence, Capital gains taxation, Tax history
JEL Classification: K10, K30, K33, K34
Suggested Citation: Suggested Citation
Brabazon, Mark, Residency and Trusts (November 7, 2019). Available at SSRN: https://ssrn.com/abstract=3483324 or http://dx.doi.org/10.2139/ssrn.3483324
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