Residency and Trusts

35 Pages Posted: 18 Nov 2019

See all articles by Mark Brabazon

Mark Brabazon

The University of Sydney - Faculty of Law; University of Melbourne - Law School

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

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

Mark Brabazon (Contact Author)

The University of Sydney - Faculty of Law ( email )

New Law Building, F10
The University of Sydney
Sydney, NSW 2006
Australia

University of Melbourne - Law School ( email )

University Square
185 Pelham Street, Carlton
Victoria, Victoria 3010
Australia

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