Document ID: chunk:federal_register_of_legislation:C2025C00029:section:4:p15
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 4 (pt 15/15)
Character Range: 8051603–8052501

as in the Aged Care Act 1997.
residential dwelling asset has the meaning given by section 12‑452 in Schedule 1 to the Taxation Administration Act 1953.
residential premises has the same meaning as in the *GST Act.
resident investment vehicle has the meaning given by section 118‑510.
resident trust for CGT purposes: a trust is a resident trust for CGT purposes for an income year if, at any time during the income year:
 (a) for a trust that is not a unit trust, a trustee is an Australian resident or the central management and control of the trust is in Australia; or
 (b) for a unit trust, one of the requirements in column 2 and one of the requirements in column 3 of this table are satisfied.

Requirements for unit trust
                             One of these requirements is satisfied
Item                                                                             And also one of these