Foreign Acquisitions and Takeovers Act 1975
View history note
Hide history noteA person holds or acquires an interest in a trust if:
(a) the person holds or acquires a beneficial interest in the income or property of the trust; or
(b) the person holds or acquires an interest in a unit in a unit trust.
Note 1: For other rules relating to interests in trusts, 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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