s 76A
In forceApproval of class of foreign unit holders as qualified holders
Chapter 2Transfer duty
Part 8Dutiable transactions relating to trusts
Division 7Public unit trusts
Subdivision 5Basic concepts about pooled public investment unit trusts
76A Approval of class of foreign unit holders as qualified holders
The commissioner may, by gazette notice, approve a class of persons as qualified holders of units in a unit trust if the commissioner is satisfied persons of that class hold the units in a capacity that, under the law of a foreign country or external Territory, corresponds to—
(a)
an entity mentioned in section 76(1)(a) other than the trustee of a declared public unit trust; or
(b)
an entity mentioned in section 76(1)(b) to (d).
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