澳洲稅務局 (ATO) 正在準備新的指導方針草案，以遵守 1936 年所得稅評估法第 99B 條的規定，該規定涉及外國信託受益人居民收到的收入。該法案將於 2024 年中期發布，將提供有關記錄保存的實用指南，並解釋 ATO 何時考慮對非居民信託向受益人的分配使用第 99B 條，特別是關於假設納稅人測試。
AUSTRALIA: New guidance imminent on distributions from non-resident trusts
The Australian Taxation Office (ATO) is preparing new draft guidelines on compliance with section 99B of the Income Tax Assessment Act 1936, concerning income received by residents who are beneficiaries of foreign trusts. To be issued in mid-2024, it will give practical guidance about record-keeping and explain when the ATO will consider using s.99B against distributions from non-resident trusts to beneficiaries, in particular regarding the hypothetical taxpayer test.
Sources:
ATO
ATO (current work on other income tax issues)
ATO Tax Avoidance Taskforce – Trusts
STEP International News 16 May 2024: Australia to extend foreign resident CGT regime