A non-resident trust estate is trust other than an Australian resident trust.
An Australian resident trust is:
- a trust estate which, at any time during an income year, has a trustee who is a resident of Australia or has its central management and control in Australia
- a corporate unit trust or public trading trust which is taxed in the same way as a company, or
- a superannuation fund, approved deposit fund or pooled superannuation trust within the meaning of Part IX of the Act.