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里面的例子很有意思：
The trustee of the Blue Family Trust is Azure Pty Ltd. Trevor is the sole shareholder and controller of Azure Pty Ltd. The Blue Family Trust derives assessable income in excess of $400,000 a year. Trevor’s daughter, Simone, is a beneficiary of the trust. Simone has recently turned 18 years of age and works part-time. Simone expects to derive assessable income from her work of approximately $20,000 a year.
Before the end of the 2020-21 income year, Simone meets with her father and agrees that any distribution resolved to be made by the Trustee will, after the payment of tax, be paid to Trevor to reimburse him for part of the fees for secondary schooling and costs of other extracurricular activities since Simone was five years old. Records maintained by the family show that these expenses amounted to $315,000.
The Trustee resolves to distribute $160,000 to Simone and pays this amount into an account held in Trevor’s name. Trevor pays income tax on Simone’s behalf.
为什么不先把钱到女儿的账户上，交完税，再转给她爸呢，为什么要直接打到她爸的账户上？难道连自己女儿都信不过？
This arrangement raises the concerns that are mentioned in this Alert. Simone is purportedly made entitled to a trust distribution and this amount is used to reimburse her parents for expenses that they would ordinarily meet. The arrangement, which results in Trevor obtaining the economic benefit of the trust income without that income being subject to tax at the top marginal tax rate he would otherwise have paid, appears to be more readily explained by the tax outcomes achieved, rather than any familial objectives, The ATO believes that the expenses outlined are parental expenses and should not be considered part of a family arrangement. |
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东拉西扯-谈谈大陆影视剧和演员 (2010-10-7) dreamerinsh 
发表于 2022-3-29 15:08
