Show download pdf controls
  • Australian trust



    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    An Australian trust is a trust which at a particular time - or at a time in the 12 months before that time - has a trustee who is a Part X Australian resident or has its central control and management in Australia. It includes a corporate unit trust and a public trading trust as defined in the Act.

    Last modified: 05 Dec 2006QC 18000