72ALand holdings of unit trust schemes where section 32XD applies

72A Land holdings of unit trust schemes where section 32XD applies (1) A land holding that is taken to be beneficially owned by a trustee of a unit trust scheme under section 32XD is taken to be a land holding of the scheme if the trustee holds the interest on trust in the capacity as trustee of the scheme. (2) A land holding that is taken to be beneficially owned by a custodian or other agent of a trustee of a unit trust scheme under section 32XD is taken to be a land holding of the scheme if the custodian or other agent holds the interest as a custodian or agent of the trustee of the scheme. S. 73 substituted by No. 38/2012 s. 5.