Foreign income return form guide 2003-04

Part 1 - Are you subject to the transferor trust measures?

Warning:

This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

End of attention

This part helps you determine whether you are subject to the transferor trust measures. It also shows how to work out the amount to include in your assessable income if the measures do apply.

Summary of part 1
Section 1	Are you a transferor in relation to a non-resident trust estate?
Section 2	Are you subject to the measures?
Section 3	What amount do you have to include in your assessable income? See subsection 1 if information is available from the trust. See subsection 2 if information is not available from the trust. Is there more than 1 transferor?

Last modified: 05 Dec 2006QC 17522