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  • Exempt beneficiaries of a foreign deceased estate



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

    End of attention

    The measures do not apply to an Australian resident beneficiary of a foreign trust of a deceased estate.

    The deceased estate is not covered by the FIF measures. The measures do not apply even if a court has made an order on the deceased estate. For more information, see What is a foreign investment fund (FIF)? in chapter 2. Also see Deceased estates later in this chapter.

    Last modified: 27 May 2005QC 17512