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  • Question 28

    Attention

    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 question will help us to identify if there is a risk that income of a non-resident trust estate has not been appropriately included in the assessable income of an Australian resident beneficiary.

    Unless otherwise specified, the terms used in this question have the same meaning as set out in Divisions 6 and 6AAA of the ITAA 1936.

    To complete this question, you need to work out if one of the following applied:

    • you were a beneficiary of a non-resident trust estate during the income year
    • you had an interest in the income or capital of a non-resident trust estate during the income year
    • you had a right to acquire an interest in the income or capital of a non-resident trust estate during the income year.

    If any of the above were the case, answer 'Yes' at label A of question 28.

    Last modified: 08 Aug 2014QC 26054