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

Trustee of a foreign trust

Issued date
16 October 2024

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.