For the purposes of paragraph 328-430(1)(e), the residency requirement for an entity is that:
(a) if the entity is an individual or a company--the entity is an Australian resident; or
(b) if the entity is a trust--it is a * resident trust for CGT purposes; or
(c) if the entity is a partnership (other than a * corporate limited partnership)--at least one of the partners is an Australian resident; or
(d) if the entity is a corporate limited partnership--it is, under section 94T of the Income Tax Assessment Act 1936 , a resident for the purposes of the * income tax law.
Consequences of a roll-over under this Subdivision