Document ID: chunk:federal_register_of_legislation:C2025C00014:section:128fa:p4
Version: federal_register_of_legislation:C2025C00014
Segment Type: section
Provision Reference: s 128FA (pt 4/4)
Character Range: 1290234–1291220

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 102P (disregarding subsection (2) of that section).
registered scheme has the same meaning as in section 128F.
responsible entity has the same meaning as in section 128F.
syndicated loan has the same meaning as in section 128F.
syndicated loan facility 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.