Show download pdf controls
  • Trusts to which the FIF measures apply



    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 FIF measures will apply to you if you are a beneficiary of or have an interest in a foreign or non-resident trust.

    A trust is a foreign trust if it is not:

    • an Australian trust [sections 481 and 473]
    • a public trading trust which is also a resident unit trust [sections 102G, 102H, 102J, 473 and 481]
    • a corporate unit trust which is also a resident unit trust [sections 102J, 102H, 473 and 481]
    • an Australian superannuation fund
    • a complying approved deposit fund
    • a pooled superannuation trust [sections 267].

    A trust is an Australian trust if the trustee was a resident, or the central management and control of the trust was in Australia, for 12 months preceding the end of your income year. [sections 473, 481 and 485]

    Last modified: 01 Apr 2020QC 18001