88How duty is charged on relevant acquisitions in public landholders—non‑concessional rate

88 How duty is charged on relevant acquisitions in public landholders—non‑concessional rate Duty on a relevant acquisition in a public landholder is chargeable in accordance with section 86, as if the relevant acquisition were in a private landholder, if the landholder— (a) in the case of a listed company or listed trust, has been listed for less than 12 months at the date of the relevant acquisition; or (b) in the case of a registered declared public unit trust scheme, has been registered under section 89R for less than 12 months at the date of the relevant acquisition; or (c) in the case of a widely held trust, has satisfied the definition of that term for less than 12 months at the date of the relevant acquisition. S. 89 substituted by No. 38/2012 s. 5.