税务常识第29期-信托中的资本收益税和受托人的义务

最近,澳洲采矿业巨头吉娜.莱女士(Gina Rinehart)家族的两代人围绕家族股权信托发生内斗。起因是三名子女不满母亲对家族信托的处理,发起诉讼。

吉娜育有四名子女,吉娜的父亲于1992年去世之前,就为他的四名孙辈成立了一个信托,四人均是信托受益人,信托受托人(trustee)为他们的母亲吉娜。吉娜最小的女儿25岁生日的那一天(2011年9月6日)就是该信托的到期日,也就是在这一天,吉娜的子女们将对信托财产有绝对拥有权。

吉娜并不愿意交出受托管理权. 于是她在2011年9月3号告诉子女如果受益人对信托中的股权拥有绝对所有权,那么每个子女将面临巨额资本利益税。三名子女认为他们的母亲并没有履行作为受托人应尽的义务,这包括所采取的行

动都必须是对受益人有益并且是真诚的。此案还在继续。

由这个案件可以进一步看出受托人与受益人的关系,以及相关的义务, 比如公平地对待信托里的每个受益人。 没有履行受托人应尽的义务将会导致被除去作为受托人的职务以及受托人本人将需要承担对因没有履行好其义务而产生

的损失。

其中对于除去作为受托人的职务,就算是信托契约没有写明有这样一个权力,澳洲的法庭也因有监督的权力而可以

除去那些没有履行好义务的受托人的职务。

(以上只代表本人个人观点并不适用每个人, 有关建议不能作为您行动的依据)

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