This legislation has been repealed.
(1) A member must disclose in an ordinary return particulars of each disposition of real property effected by the member, at any time during the ordinary return period, as a result of which the member retained, either wholly or in part, the use and benefit of the property or the right to re-acquire it at a later time.
(2) A member must disclose in an ordinary return particulars of each disposition of property (whether real or personal) effected by any other person, at any time during the ordinary return period, under arrangements made by the member as a result of which the member obtained, either wholly or in part, the use and benefit of the property.