ato logo
Search Suggestion:

Exempt beneficiaries of a foreign deceased estate

Last updated 26 May 2005

The measures do not apply to an Australian resident beneficiary of a foreign trust of a deceased estate.

The deceased estate is not covered by the FIF measures. The measures do not apply even if a court has made an order on the deceased estate. For more information, see What is a foreign investment fund (FIF)? in chapter 2. Also see Deceased estates later in this chapter.