Div 1BExchange of stapled ownership interests for ownership interests in a unit trust scheme 473

Division 1B—Exchange of stapled ownership interests for ownership interests in a unit trust scheme 473 250DH Definitions 473 250DI Concession for relevant acquisitions 474 Part 3—Managed investment schemes 476 251 Managed investment schemes 476 Part 3A—Corporate collective investment vehicles 478 251AA Corporate collective investment vehicles 478 Part 4—Mortgage-backed securities 479 251A Mortgage-backed securities 479 251B Instruments issued for the purpose of creating, issuing or marketing mortgage-backed securities 480 Chapter 12—Administration and enforcement 481 Part 1—Stamping instruments 481 251C Definitions 481 252 Provision of stamps 481 253 Limitation on use of designated stamps 481 254 Form of stamps to be used 482 255 Stamping of instruments 482 255A Authentication of payment of duty using on-line duty payment system 482 256 When is an instrument duly stamped? 483 257 Adhesive stamps 483 258 Licences to deal in stamps 484 259 Refunds—spoiled and unused stamps 485 260 Reassessments—failed instruments 485 261 Instruments to be separately charged with duty in certain cases 486 262 Execution of instruments 486 263 Counterparts and replicas 487 Part 2—Authorisation of returns systems 488 264 Authorised persons 488 264A Application for authorisation 488 264B Conditions of authorisation 488 264C Gazettal or service of notices 489 265 Endorsement of instruments by authorised persons 489 266 Payment of duty by authorised persons 490 267 Offset of overpaid amounts 491 268 Unauthorised endorsement 492 Part 3—Enforcement 493 269 Registration of instruments 493 270 Registration of transfer of shares in private companies 493 271 Registration of transfer of units 494 272 Receipt of instruments in evidence 495 273 Valuation of property 496 274 Ascertainment of value of certain items 498 275 Impounding of instruments 498 276 Injunction to prevent unregistered businesses trading 499 277 First charge on land—foreign purchasers of residential property 499 278 Registration of charge 499 Chapter 13—General 501 282 Payments from Consolidated Fund 501 282A Imposition of foreign purchaser additional duty 501 283 Regulations 503 Chapter 14—Repeals, consequential amendments and transitional provisions 504 286 Transitional provisions 504 Schedules 505