Income Tax Assessment Act 1936

SCHEDULE 2F - TRUST LOSSES AND OTHER DEDUCTIONS  

Division 272 - Interpretation  

Subdivision 272-G - Unlisted widely held trust and listed widely held trust  

SECTION 272-110  

272-110   UNLISTED WIDELY HELD TRUST  

Subject to Subdivision 272-J , a unit trust is an unlisted widely held trust if it is a widely held unit trust whose units are not listed for quotation in the official list of an approved stock exchange.