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DUTIES ACT 2001 - SECT 237
What is a foreign trust
(1) A trust is a
"foreign trust" if at least 50% of the trust interests in the trust are
foreign interests.
(2) In this section—
"foreign interest" means— (a) a trust interest of a foreign individual; or
(b) a trust interest of a foreign corporation; or
(c) a trust interest of a
trustee of a foreign trust; or
(d) a trust interest held by a related person
of a person mentioned in paragraph (a) to (c) .
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