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    1. Home
    2. Definitions
    3. Non-Australian entity

    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.