68 Non-resident trust
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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