Screen a trust against the residency tests for the income year
Key facts
- Human involvement
- YellowClose supervision
- How AI is used
- From the facts the lawyer supplies for the income year, record whether a trustee of the trust estate was a resident at any time during the year, and whether the central management and control of the trust estate was in Australia at any time during the year. If the lawyer says the trust is a unit trust, also record whether any property of the unit trust was situated in Australia or the trustee carried on a business in Australia, and whether central management and control of the unit trust was in Australia or one or more Australian residents held more than 50 per cent of the beneficial interests in the income or property of the trust. Do not decide residency.
- What the lawyer must review
- The lawyer decides each condition, including that a unit trust meets a condition in both parts of the unit trust residency requirement, and decides residency for the income year. The same resident conditions apply for capital gains tax unless the trust is a unit trust.
- Written for / version
- US
Open a jurisdiction version of this task to see which instruments apply: US
Who does what
| Role | What they do |
|---|---|
| Assistance | Do not begin AI assistance until the responsible lawyer has defined and confirmed its permitted scope. |
| Lawyer | Set the scope, supervise the work closely, verify every part relied on, resolve omissions and exceptions, and approve the exact output. |
Checklist
- For a trust that is not a unit trust, record trustee residence during the year and central management and control during the year.
- For a unit trust, record one condition from each part of the unit trust residency requirement.
- Treat property as the page describes it, including trading stock, cash and software where the lawyer says those are the facts.
- The lawyer decides residency. This check does not decide whether a trustee resolution created a present entitlement.
Sources
- Australian Taxation Office, Working out your residency, trusts, last updated 11 June 2025 · 2026-10-22
These are suggested working checks. Confirm the required checking with the responsible lawyer before work starts; the checking approach does not establish permission to use AI.