Skip to main content
IS 25/16 FS 3
Issued
16 May 2025

Tax residence and trusts fact sheet

This fact sheet accompanies IS 25/16: Tax residence and summarises the tax residence rules in the Income Tax Act 2007 relating to trusts. The interpretation statement explains the rules for individuals, companies and trusts in more detail. There are also fact sheets covering tax residence of individuals and companies.

Related Publications

Title Type Date
Tax residence Interpretation statements May 2025
Tax residence – individuals fact sheet Fact sheets May 2025
Tax residence – companies fact sheet Fact sheets May 2025
Tax residence
Type
Interpretation statements
Date
May 2025
Tax residence – individuals fact sheet
Type
Fact sheets
Date
May 2025
Tax residence – companies fact sheet
Type
Fact sheets
Date
May 2025