Document ID: chunk:federal_register_of_legislation:C2025C00014:section:102t:p4
Version: federal_register_of_legislation:C2025C00014
Segment Type: section
Provision Reference: s 102T (pt 4/4)
Character Range: 861595–862187

of a prescribed trust estate.
non‑unit dividend means a unit trust distribution that is not a unit trust dividend.
non‑unit equity interest in a prescribed trust estate means an equity interest in the prescribed trust estate that is not a unit in the prescribed trust estate.
unit trust distribution means a distribution, or an amount credited, that would be a unit trust dividend if references in the definition of unit trust dividend in section 102M to a unitholder were references to an equity holder.

Division 6D—Provisions relating to certain closely held trusts

Subdivision A—Overview