vampire_k 发表于 2015-9-21 21:29 
原因呢？
如果在UNIT TRUST里面海外人士只占40%，按照sro里面说的，trust算是Local trust啊 ...
我同意你的观点 按照unit trust 40/60的话 我觉得海外人士占40的话是不用交3%的
因为foreign trust是定义为A foreign trust is a trust where a foreign natural person, foreign corporation or in the trustee of another foreign trust, has a substantial interest in the trust estate of that trust.
如果以下两个条件满足其中一个的话，这个substantial interest就存在：
- Has a beneficial interest of more than 50 per cent of the capital of the estate of the foreign trust, or
- Has (in the Commissioner's opinion) the capacity to determine or influence the outcome of the decisions about the administration and conduct of the trust, taking into account certain factors (such as the practical influence the person can exert in addition to any rights the person can enforce, and any practice or behaviour affecting the trustee’s administration and conduct of the trust, even if that practice or pattern of behaviour involves the breach of an agreement or breach of trust)
上面的第一个条件说的就是Unit trust，40/60的条件
第二条的话一般不适用于unit trust，应该是适用于hybrid trust的 因为unit trust的收入是按照entitlement,而不是根据trustee的capacity来决定的 但是我有点不是特别理解，SRO还说了Discretionary trust ,a person or member of a class of persons, is taken to have a beneficial interest in the maximum percentage of the capital of the foreign trust estate that the trustee of the discretionary trust is empowered to distribute to that person.
如果把这条和第一个条件联系起来看的话，难道任何一个discretionary trust只要有一个foreign beneficiary（而且并不需要是specified beneficiary) 就得算是foreign trust然后付3%了？
总觉得我哪里理解的不太对？请各位大神指教 
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简易葡式蛋挞 (2007-8-16) jintangtang 
发表于 2015-9-21 21:50
