Income Tax Assessment Act 1936
SCHEDULE 2F
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TRUST LOSSES AND OTHER DEDUCTIONS
Division 272
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Interpretation
Subdivision 272-G
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Unlisted widely held trust and listed widely held trust
SECTION 272-115
272-115
LISTED WIDELY HELD TRUST
A unit trust is a listed widely held trust if it is a widely held unit trust whose units are listed for quotation in the official list of an approved stock exchange.
View history note
Hide history noteA unit trust is a listed widely held trust if it is a widely held unit trust whose units are listed for quotation in the official list of an approved stock exchange.
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