DUTIES ACT 2001 - SECT 498A
Suspension of quotation of securities as part of an avoidance arrangement
DUTIES ACT 2001 - SECT 498A
Suspension of quotation of securities as part of an avoidance arrangement
498A Suspension of quotation of securities as part of an avoidance arrangement
(1) This section applies to securities quoted on the market operated by a
recognised stock exchange if the quotation of the securities is suspended.
(2) The commissioner may regard the securities as not being quoted on the
market during the period of the suspension if the suspension is part of an
arrangement to avoid the imposition of duty.
(3) In this section—
"security" includes a share and a unit in a unit trust.
