Document ID: chunk:federal_register_of_legislation:C2010C00690:clause:1_7
Version: federal_register_of_legislation:C2010C00690
Segment Type: clause
Provision Reference: sch 1 cl 7
Character Range: 50858–51976

7                                                                                  A trust                  The trust is:
                                                                                                            (a) a *complying superannuation entity for the income year; or
                                                                                                            (b) a non‑complying ADF or non‑complying superannuation fund (as those terms are defined in section 267 of the Income Tax Assessment Act 1936) for the income year

703‑25  Australian residence requirements for trusts

  A trust described in an item of the table must meet the requirements specified in the item to be able to be a *subsidiary member of a *consolidated group or a *consolidatable group at a time in an income year:

Australian residence requirements for trusts
Item                                          A trust of this kind:                                                                         Can be a member of a consolidated group or consolidatable group only if these requirements are met: