Duties and Land Tax Acts (Amendment) Act 2005
22 Duties and Land Tax Acts (Amendment) Act 2005
This clause has effect for the purposes of the definition of listed trust in section 3(1) of this Act.
Sch. 2 cl. 22(2) amended by No. 28/2011 s. 29.
Despite the substitution of the definition by section 3(1)(b) of the Duties and Land Tax Acts (Amendment) Act 2005, a unit trust scheme that, immediately before the commencement of that section 3(1)(b), was a listed trust for the purposes of this Act continues, on and after that commencement, to be a listed trust for the purposes of this Act while all its units continue to be quoted on the ASX or any exchange of the World Federation of Exchanges.
Sch. 2 cl. 23 inserted by No. 38/2006 s. 6.
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