Family Trust Abroad
Analyse trustee residency requirements, non-resident beneficiary withholding (47%), optimal distribution strategies, and trust income sourcing rules.
Trust Details
Beneficiaries
Add beneficiaries and their residency status to calculate optimal distribution.
⚠️ 47% WHT on Non-Residents: Trust distributions to non-resident beneficiaries (other than from certain categories) are subject to 47% withholding. This is not the same as dividend withholding — it's trust-specific.
Distribution Analysis
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Trust Deed Review & Strategy
Includes trustee residency risk assessment, streaming provisions, and ATO trust tax analysis.
Upgrade to PremiumKey Trust Rules for Non-Residents
| Situation | Tax Treatment | Rate |
|---|---|---|
| Trust distributions to non-resident beneficiary | WHT applies on AU-sourced income | 47% |
| Non-resident trustee (trust is non-resident) | All income taxed at non-resident rates | 32.5–45% |
| Franked dividends distributed to non-resident | Franking credit not refundable | 0% unfranked portion (if franked) |
| Capital gains distributed to non-resident | Non-resident CGT rates (no 50% discount) | 32.5–45% on full gain |
| Foreign income of AU trust to non-resident | Not AU-sourced — no AU WHT | 0% (taxed in host country) |
| Trust loss carry-forward | Trust losses stay in trust (no pass-through) | N/A |