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ASIC Corporations (Disclosure of Fees and Costs) Instrument 2019/1070
204AColumn 2—presentation of transaction costs
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204A Column 2—presentation of transaction costs
Transaction costs must be set out net of any amount recovered by the buy-sell spread charged by the trustee, responsible entity or operator of a notified foreign passport fund as defined in paragraphs (a) or (b) (as relevant) of the definitions of buy-sell spread in clause 101.