Non-resident trust estate

A non-resident trust estate is one that meets both of the following conditions during a full year of income:

  • none of the trustees of the trust estate were resident in Australia
  • the central management and control of the trust estate was not carried out in Australia.

The residency tests for individuals and companies are used to determine whether a trustee was a resident of Australia.

    Last modified: 21 Feb 2012QC 25356