4 years ago
Low income offset on trust tax estimate
I am doing a resident trust tax return and the part of trust taxable profit is distributing to a non resident not under legal disability person this year. Thereby the Trustee is assessable under S98(3).
The tax estimate is including a low income rebate offset. However a low income offset only applies to residents. It doesn't seem to correlate that the offset would be available to the Trustee to cover tax for a non resident.
Is there a trigger to turn this offset off?