Document ID: chunk:federal_register_of_legislation:C2015A00162:clause:4_8
Version: federal_register_of_legislation:C2015A00162
Segment Type: clause
Provision Reference: sch 4 cl 8
Character Range: 26321–27412

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