Document ID: chunk:federal_register_of_legislation:C2004A01306:clause:2_128fa:p3
Version: federal_register_of_legislation:C2004A01306
Segment Type: clause
Provision Reference: sch 2 cl 128FA (pt 3/3)
Character Range: 11753–13641

the assets of the eligible unit trust or not; and
 (b) in relation to a company, has the same meaning as in section 128F.

eligible unit holder means:
 (a) the trustee of a public unit trust; or
 (b) the trustee (within the meaning of Part IX) of a complying superannuation fund, within the meaning of the Income Tax Assessment Act 1997, that has 50 or more members; or
 (c) the trustee of a pooled superannuation trust within the meaning of the Income Tax Assessment Act 1997; or
 (d) the trustee (within the meaning of Part IX) of a complying approved deposit fund within the meaning of the Income Tax Assessment Act 1997; or
 (e) a life insurance company within the meaning of the Income Tax Assessment Act 1997; or
 (f) a public company within the meaning of section 103A; or
 (g) the trustee of a unit trust in which all of the issued units are held by 2 or more entities that are eligible unit holders because of:
 (i) the application of another paragraph of this definition (whether or not the same paragraph); or
 (ii) a previous application of this paragraph; or
 (iii) any combination of subparagraphs (i) and (ii).

eligible unit trust means:
 (a) a public unit trust; or
 (b) a unit trust in which all of the issued units are held by 2 or more eligible unit holders.

public unit trust has the same meaning as in section 102G.

registered scheme has the same meaning as in section 128F.

responsible entity has the same meaning as in section 128F.

tax law has the same meaning as in section 128F.

 (9) For the purposes of this section, a trust or fund of a kind mentioned in any of paragraphs (a) to (d) of the definition of eligible unit holder in subsection (8) in relation to a year of income is taken to be a trust or fund of that kind at all times during the year of income.

Note: The heading to section 128F is amended by inserting "company" after "publicly offered".