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能够不调配,然而因为不调配的支出按最高税率缴税,税收不划算,所以大家都会分,这个是从经济角度来斟酌决策的,不是政策强迫的。
Undistributed trust income: if the trust income is not fully distributed to beneficiaries, either by choice or inadvertently, the trustee would have to pay tax on the income retained in the trust, also at the top marginal rate of 45%.
https://hlb.com.au/family-trusts-legal-and-tax-considerations/
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