Australian Capital Territory Numbered Acts

REVENUE LEGISLATION AMENDMENT ACT 2010 (NO 2) (NO. 20 OF 2010) - SECT 15

insert

    (4A)     If the owner of the parcel of land is a special disability trust—

        (a)     a reference to the owner (first and second occurring) in subsection (4) (b) is taken to be a reference to the trust beneficiary; and

        (b)     a reference to the owner in subsection (4) (b) (ii) is taken to be a reference to the trust.