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Refunding imputation credits - Trustees

 
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What is a resident trust estate?

Trustees are only eligible for the refund of excess imputation credits if they are trustees of a resident trust estate. A trust is a 'resident trust estate' in relation to a year of income if, at any time during the year of income, either a trustee was a resident of Australia or if the central management and control of the trust estate was in Australia.

Last Modified: Friday, 14 July 2006
 
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