Document ID: chunk:federal_register_of_legislation:C2025C00180:clause:1_8
Version: federal_register_of_legislation:C2025C00180
Segment Type: clause
Provision Reference: sch 1 cl 8
Character Range: 1805648–1806755

8                                                               the trustee of a trust (other than a unit trust)                                                                     a transaction that results in a change to the type, name or number of any *shares in a company, or units in a unit trust:
                                                                                                                                                                                     (a) that are held as assets of the trust; and
                                                                                                                                                                                     (b) to which one or more entities are absolutely entitled as beneficiaries of the trust;
                                                                                                                                                                                     unless the trustee gives the Commissioner an *income tax return for the income year in which the transaction was entered into