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Queensland Government - Queensland Revenue Office
Queensland Government - Queensland Revenue Office

Non-Australian entity

Issued date
15 October 2024

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A transferor or transferee is a non-Australian entity if they are:

  • an individual who is not an Australian citizen (non-Australian individuals include permanent residents)
  • a company incorporated outside Australia
  • a trust with a country of tax residence that is not Australia
  • another body (e.g. body politic, corporation sole) formed outside Australia.