INCOME TAX ASSESSMENT ACT 1936 - SECT 329 Public unit trusts
INCOME TAX ASSESSMENT ACT 1936 - SECT 329
Public unit trusts 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.