Non-resident trust estate



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A non-resident trust estate is trust other than an Australian resident trust.

An Australian resident trust is:

  • a trust estate which, at any time during an income year, has a trustee who is a resident of Australia or has its central management and control in Australia
  • a corporate unit trust or public trading trust which is taxed in the same way as a company or
  • a superannuation fund, approved deposit fund or pooled superannuation trust within the meaning of Part IX of the Act.
Last modified: 05 Dec 2006QC 17522