"Trusts other than unit trusts will be considered Australian residents in any given income year if either: a trustee of the trust estate was a resident at any time during the income year the central management and control of the trust estate was in Australia at any time during the income year." https://www.ato.gov.au/Business/International-tax-for-business/In-detail/residency/residency-requirements-for-companies,-corporate-limited-partnerships-and-trusts/
