Rising dead and buried issues: 100A and 99B

   

This paper covers:

  • When the beneficiaries of non resident estates and testamentary trusts may be taxable on amounts they have not received
  • When the resident trustee of a testamentary trust may be taxable on amounts distributed to beneficiaries.
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Written by: Julie Van der Velde CTA

Type: Article

Publication date: 16 September 2021

Source: National Division