273ADefinitions

273A Definitions

273A Definitions

(1) In this Part—

corporate consolidation transaction—see section 273D.

corporate group—see section 273E.

corporate reconstruction transaction—see section 273C.

corporation includes a unit trust scheme.

security, of a corporation, means—

(a) in the case of a corporation other than a unit trust scheme, an issued share of the corporation, or

(b) in the case of a unit trust scheme, a unit issued under the scheme.

(2) A reference in this Part to anything done by or held by a unit trust scheme (including any voting control held by a unit trust scheme)—

(a) is a reference to anything done by or held by a trustee of the unit trust scheme as trustee of that unit trust scheme, and

(b) in the case of a unit trust scheme that is a managed investment scheme—includes a reference to anything done by or held by a custodian of the trustee of the managed investment scheme as custodian of the trustee of the scheme, and

(c) for a sub-fund of a CCIV that is taken to be a unit trust scheme because of section 5A—includes a reference to anything done by or held by a custodian of the CCIV as custodian.

s 273A: Ins 2012 No 20, Sch 1 [18]. Am 2016 No 14, Sch 1 [3]; 2024 No 90, Sch 1[10].