This item asks whether a transfer of property or services has ever been made or caused to be made to a non-resident trust estate. The item is not restricted to the income year of this tax return.
'Transfer', 'property' and 'services' are defined in section 102AAB of the ITAA 1936. Sections 102AAJ and 102AAK of the ITAA 1936 provide guidance in relation to whether there was a transfer or a deemed transfer of property or services to a non-resident trust estate. You must print either Y for yes or N for no at W.