Australian Capital Territory Numbered Acts

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REVENUE LEGISLATION AMENDMENT ACT 2023 (NO. 6 OF 2023) - SECT 42

Dictionary, definition of listed trust

substitute

"listed trust" means a unit trust scheme whose units are quoted on any of the following exchanges:

        (a)     the Australian Securities Exchange;

        (b)     the London Stock Exchange;

        (c)     the New York Stock Exchange;

        (d)     the New Zealand Exchange;

        (e)     a stock exchange that is a member of the World Federation of Exchanges;

        (f)     an exchange prescribed by regulation.



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