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  • Overseas interests



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

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    C Did the fund have an overseas branch or a direct or indirect interest in a foreign trust, foreign company, controlled foreign entity or transferor trust?

    Print X in the appropriate box.

    An interest in a controlled foreign company or trust may be either direct or indirect, and is taken to have the same meaning as set out in Division 3 Part X of the ITAA 1936.

    A fund has an interest in a transferor trust if it has ever made, or caused to be made, a transfer of property (including money) or services to a non-resident trust. ‘Transfer’, ‘property’ and ‘services’ are defined in section 102AAB of the ITAA 1936. Sections 102AAJ and 102AAK of the ITAA 1936 provide guidance in relation to whether there has been a transfer or deemed transfer of property or services to a non-resident trust.

    Last modified: 13 Feb 2019QC 44343