Residency status of deceased estate

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(Newbie)Newbie

3 Oct 2024

My taxpayer who was a resident of Australia passed away in 2022 . The taxpayer appointed his executor who is a non-resident and lives overseas.

According to your website:

https://www.ato.gov.au/businesses-and-organisations/international-tax-for-business/working-out-your-residency

Generally, trusts are considered Australian residents for an income year if either:

a trustee of the trust estate was a resident at any time during the income year, or
the central management and control of the trust estate was in Australia at any time during the income year.

The deceased appointed his solicitor in the will to act as a legal personal representative to administer the trust's estate after his death. Is the legal representative also classifeid as a trustee? If so, is the trust is classified as a resident even though the executor is a non-resdient?

Thank you.

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