10
CurrentMeaning of interest in an asset
Part 1Preliminary
Division 2Definitions
Subdivision BSome defined terms and rules of interpretation
10 Meaning of interest in an asset
A person holds or acquires an interest in an asset if he or she has any legal or equitable interest in that asset.
Note 1:
For other rules relating to interests in assets, see sections 13 to 15.
Note 2:
See also section 19 (tracing of substantial interests in corporations, trusts and unincorporated limited partnerships).
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