Commonwealth Consolidated Acts

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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.


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