Statute
Section 329 — Income Tax Assessment Act 1936: Public unit trusts
Text of the provision Official document
For the purposes of this Part, a unit trust is a public unit trust at a particular time if, assuming that the 12 month period ending at that time had been a year of income, the unit trust would have been a public unit trust at all times during the year of income for the purposes of Division 6AAA of Part III.
Official source: Federal Register of Legislation
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