DUTIES AND LAND TAX ACTS (AMENDMENT) ACT 2005 (NO 85 OF 2005) - SECT 9 Sale of private unit trust scheme through conversion to public unit trust scheme

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DUTIES AND LAND TAX ACTS (AMENDMENT) ACT 2005 (NO 85 OF 2005) - SECT 9

Sale of private unit trust scheme through conversion to public unit trust scheme

For section 89C(1)(b)(i) of the Duties Act 2000 substitute —

"(i) a payment is made to or on behalf of a person who, or persons who together, held units representing an interest of at least 20% in the private unit trust scheme immediately before the agreement or arrangement was made; or".

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