Queensland Consolidated Acts Queensland Consolidated ActsThe commissioner may, by gazette notice, approve a class of persons as qualified holders of units in a unit trust if the commissioner is satisfied persons of that class hold the units in a capacity that, under the law of a foreign country or external Territory, corresponds to--
(a) an entity mentioned in section 76(1)(a) other than the trustee of a declared public unit trust; or
(b) an entity mentioned in section 76(1)(b) to (d).