Tax Archives with Fletch and Sarah

Podcast

Taxing distributions from foreign trusts: the Section 99B trap

In this episode of Tax Archives with Fletch and Sarah, we cross borders to expose one of Australian tax’s stealthiest provisions — section 99B — where what seems like a harmless capital payment from a foreign trust can quickly become assessable income for an Australian resident beneficiary.

We unpack how

Fletch Heinemann November 5, 2025

Podcast

Licence to deduct: SNA Group v Commissioner of Taxation

In this episode, Fletch and Sarah go undercover in SNA Group v Commissioner of Taxation (currently subject to appeal), investigating high-stakes service entity arrangements, and whether payments to related entities within the Coronis real estate group were deductible.

Fletch Heinemann September 24, 2025

Tax Archives with Fletch and Sarah

Taxing distributions from foreign trusts: the Section 99B trap

Licence to deduct: SNA Group v Commissioner of Taxation

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