Declared public unit trust schemes (landholder provisions)

This ruling has been replaced by DA-063v2 to take into account the removal of a restriction preventing a unit trust scheme that was, at any time, eligible for registration but was not registered as a wholesale unit trust scheme (including an imminent or declared wholesale unit trust scheme), from being registered as a declared public unit trust scheme for landholder duty purposes. This amendment applies on or after 19 June 2019. There is no change to the substantive content of the ruling.

This ruling explains the factors taken into account when determining whether a scheme should be registered as a declared public unit trust scheme and when such a determination is likely to be made.

Download revenue-ruling-da-063.pdf / 129.36 KB

Disclaimer

Rulings do not have the force of law. Each decision made by the State Revenue Office is made on the merits of each individual case having regard to any relevant ruling. All rulings must be read subject to Revenue Ruling GEN-001.