A trust is a non-resident of Australia if:
- no trustee was resident in Australia, and
- the central management and control of the trust was not in Australia at any time during the income year.
A trust which is a unit trust will be a non-resident trust if at no time during the income year:
- any property of the unit trust was located in Australia, or
- the trustee carried on business in Australia and
- the central management and control of the unit trust was located in Australia, or
- one or more persons who were non-residents held more than 50% of the beneficial interests in the income or the property of the unit trust.
If the trust is a non-resident trust, print X in the Yes box. If not, print X in the No box.
If the trust is a non-resident trust, show in the box marked $ at this item the amount of income derived outside Australia to which no beneficiary is presently entitled.
Print NIL in the last 3 boxes at this item if applicable.