no he dado con el termino exacto pero a lomejos estas dos paginas te ayudan.
http://www.lowtax.net/lowtax/html/offon/australia/aus_offsho...

Transferor Trust Rules

These rules exist to prevent Australian resident entities from sheltering assets from Australian taxation by diverting them to non-resident trusts, for example in low or no tax jurisdictions. Where these rules apply, the non-resident trust estate is deemed to be Australian for taxation purposes, and is included in the assessable income of a resident transferor. The categorisation of countries is similar to the CFC rules. In broad-exemption countries there is no attribution of trust income derived from that country except where the trust has taken advantage of certain tax concessions, and in limited-exemption countries, the net income of the trust (less any amounts already being assessed in the hands of resident beneficiaries) is counted as attributable income and taxed accordingly.

There are, however, amnesty provisions for the winding up of trusts established prior to commencement of Australian residence (where they would otherwise be subject to Transferor Trust rules). Under these provisions, trust distributions to Australian residents are taxed at 10%, and an indemnity is offered to ensure that trust distributions made under the amnesty do not get the taxpayer in trouble with the ATO! However, such an amnesty is only offered once the taxpayer has satisfied the authorities that...........




TRANSFEROR TRUST RULESThe transferor trust rules are anti-avoidance rules. They are aimed atstopping the practice of deferringAustralian tax by accumulatingforeign income in a non-residenttrust. The transferor is the person whooriginally sold the assets to the trust.If the transferor is an Australianresident, then he or she is deemedto receive a market rate of return onthe assets transferred to their trust.This applies even if the transfersoccurred before he or she becamean Australian resident and the trustreceives and distributes no incomein Australia! In other words, if youleft assets in a trust in New Zealandand then became an Australianresident, you would be treated inAustralia as if you received a marketrate of return on those assets. That"income" would be taxedaccordingly. In addition, if one ofthe assets left in the New Zealandtrust was your family home youwould pay capital gains tax if yousold it.

http://lawlink.co.nz/resources/australia.pdf

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