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  • Items 14 to 18

    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

    Unless otherwise specified, the terms used in items 14 to 19 have the same meaning as they have in Divisions 6 and 6AAA of the ITAA 1936.

    Item 14

    At this item show whether, at any earlier time (including at a time before the commencement of the income year) property or services has been transferred or caused to be transferred by you or your entity to a non-resident trust estate.

    '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 was a transfer or a deemed transfer of property or services to a non-resident trust estate.

    At W write either Y for yes or N for no.

    Item 15

    At this item show whether, at any time during the year of income, your entity was a beneficiary of a non-resident trust estate.

    At X write Y for yes or N for no

    Item 16

    At this item show whether, at any time during the year of income, your entity had an interest in a non-resident trust estate, or was entitled to acquire an interest in a non-resident trust estate.

    'Entitled to acquire' has the same meaning as set out in section 322 of Part X of the ITAA 1936.

    At Y write Y for yes or N for no

    Item 17

    At this item show whether any of the non-resident trust estates for which you wrote yes at items 14, 15 or 16 is a discretionary trust estate.

    Discretionary trust estate is defined in section 102AAB of the ITAA 1936. I

    At Z write Y for yes or N for no in answer to this question if you wrote Y at W, item 14, at X, item 15 or at Y, item 16.

    Item 18

    At this item show whether, at any time during the year of income, your entity was able to control a non-resident trust estate.

    Control in relation to a trust estate is defined in section 102AAG of the ITAA 1936.

    At A write Y for yes or N for no in answer to this question.

    Last modified: 28 Sep 2012QC 24214