68 Non-resident trust



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.

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 28037