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ATO finalizes rulings on tax treatment of amounts from nonresident trusts – 3 December 2024

 

On 27 November 2024, the Australian Taxation Office released the following guidance:

  • TD 2024/9 Income tax: factors taken into account applying paragraphs 99B(2)(a) and (b) of the Income Tax Assessment Act 1936; and
  • PCG 2024/3 Section 99B of the Income Tax Assessment Act 1936 – ATO compliance approach.

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