which company rate to apply for trust distribution part of which is dividend | ATO Community

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(Initiate)Initiate

5 June 2023

company A is running a business. In FY 22, company A declared a dividend to Trust B(100%shareholder). The trustee company of trust A is company C. The trust distributed that dividend to company C. is the income company C received from the Trust passive income? is tax rate for company C 30% or 25%?Thanks.

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(Taxicorn)Taxicorn

6 June 2023

Trust is distributing dividends, so tax rate for C = 30%

If the trust was distributing business income, then C would be 25%

https://ntaa.com.au/media/social-media/2022/1178/monthly-tax-tip-what-tax-rate-applies-to-bucket-companies-in-the-2022-income-year-

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Most helpful reply

(Taxicorn)Taxicorn

6 June 2023

Trust is distributing dividends, so tax rate for C = 30%

If the trust was distributing business income, then C would be 25%

https://ntaa.com.au/media/social-media/2022/1178/monthly-tax-tip-what-tax-rate-applies-to-bucket-companies-in-the-2022-income-year-

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which company rate to apply for trust distribution part of which is dividend | ATO Community