• 67 Non-resident trust

    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

    A trust is a non-resident of Australia if:

    • no trustee was a 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.

    Last modified: 13 Aug 2014QC 24223