Non-Australian entity
Issued date
15 October 2024
15 October 2024
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Subscribe to emailsA 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.