Taxation Administration Excluded Classes of Transactions and Entities for Third Party Reports on Shares and Units Determination 2022
3Classes of entities to which this instrument applies
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3 Classes of entities to which this instrument applies
This instrument applies to:
(1) companies whose shares are listed for quotation in the official list of an Australian financial market;
(2) trustees of a unit trust; and
(3) trustees of a trust (other than a unit trust) who hold shares in a company or units in a unit trust to which one or more beneficiaries of the trust are absolutely entitled, in relation to transactions in an income year for which the trustee does not give the Commissioner of Taxation an income tax return.