Document ID: chunk:federal_register_of_legislation:C2004A00898:clause:1_75:p2
Version: federal_register_of_legislation:C2004A00898
Segment Type: clause
Provision Reference: sch 1 cl 75 (pt 2/2)
Character Range: 96064–96647

a prescribed trust estate or, as the context requires, to the trustee 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 subsection 102D(1) to a unitholder were references to an equity holder.