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    3. Trustee of a foreign trust

    Trustee of a foreign trust

    Issued date
    16 October 2024

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    You are a trustee of a foreign trust if at least 50% of the trust interests are held by:

    • an individual who is not an Australian citizen or permanent resident
    • a foreign company
    • a trustee of a foreign trust
    • a related person of any of the above.

    Learn how land tax applies to foreign companies and trusts.