South Australian Numbered Acts

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STATUTES AMENDMENT (LAND HOLDING ENTITIES AND TAX AVOIDANCE SCHEMES) ACT 2011 (NO 26 OF 2011) - SECT 4

4—Amendment of section 2—Interpretation

Section 2(1)—after the definition of "property" insert:

"quoted", in relation to any shares, units in a unit trust scheme or interests in such shares or units, includes—

            (a)         shares, units or interests that have stopped being quoted on a recognised financial market merely because they belong to a class of shares, units or interests the quotation of which has been suspended, unless the body that issued the shares, units or interests has ceased to be included in the official list of the financial market; and

            (b)         shares, units or interests that comprise a stapled security that is quoted on a recognised financial market;



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