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67 Non-resident trust

Last updated 11 February 2019

A trust is a non-resident of Australia if:

  • no trustee was resident in Australia, and
  • the central management and control of the trust was not in Australia at any time during the income year.

A trust which is a unit trust will be a non-resident trust if at no time during the income year:

  • any property of the unit trust was located in Australia, or
  • the trustee carried on business in Australia and
  • the central management and control of the unit trust was located in Australia, or
  • one or more persons who were non-residents held more than 50% of the beneficial interests in the income or the property of the unit trust.

If the trust is a non-resident trust, print X in the Yes box. If not, print X in the No box.

If the trust is a non-resident trust, show in the box marked $ at this item the amount of income derived outside Australia to which no beneficiary is presently entitled.

Print NIL in the last 3 boxes at this item if applicable.

QC22968