Chapter 2: Transferor trust and related measures

This chapter:

• helps Australian residents who have transferred, or are deemed to have transferred, property or services to a non-resident trust estate to:
  • determine whether, under the transferor trust measures, any income or capital gains derived by the trust estate should be attributed to them for inclusion in their assessable income
    
  • work out the amount to be attributed
    
   
• helps Australian beneficiaries who have received a distribution from a non-resident trust estate to determine whether an interest charge applies to the distribution.