means a trust under which at least absentee trust S. 3(1) def. of one absentee beneficiary— absentee trust inserted by No. 26/2015 (a) has a beneficial interest in land subject s. 25. to a fixed trust; or (b) is a unitholder in a unit trust scheme; or (c) is a specified beneficiary of a discretionary trust; S. 3(1) def. of means a trust under which administration trust administration the assets of a deceased person are held by a trust inserted by personal representative, but only during the No. 68/2007 period ending on the earlier of— s. 8(2). (a) the completion of administration of the deceased estate; or (b) the third anniversary of the death of the deceased person or the further period approved by the Commissioner under subsection (3); * * * * * S. 3(1) def. of applicable general valuation repealed by No. 84/2006 s. 8. means approved by the Commissioner; approved S. 3(1) def. of means— Australian citizen or resident Australian citizen or (a) an Australian citizen within the resident meaning of the Australian Citizenship inserted by No. 26/2015 Act 2007 of the Commonwealth; or s. 25. (b) the holder of a permanent visa within the meaning of section 30(1) of the Migration Act 1958 of the Commonwealth; or
S. 3(1) def. of absentee trust inserted by No. 26/2015 s. 25. absentee trust means a trust under which at least one absentee beneficiary— (a) has a beneficial interest in land subject to a fixed trust; or (b) is a unitholder in a unit trust scheme; or (c) is a specified beneficiary of a discretionary trust; S. 3(1) def. of administration trust inserted by No. 68/2007 s. 8(2). administration trust means a trust under which the assets of a deceased person are held by a personal representative, but only during the period ending on the earlier of— (a) the completion of administration of the deceased estate; or (b) the third anniversary of the death of the deceased person or the further period approved by the Commissioner under subsection (3); S. 3(1) def. of applicable general valuation repealed by No. 84/2006 s. 8. * * * * * approved means approved by the Commissioner; S. 3(1) def. of Australian citizen or resident inserted by No. 26/2015 s. 25. Australian citizen or resident means— (a) an Australian citizen within the meaning of the Australian Citizenship Act 2007 of the Commonwealth; or (b) the holder of a permanent visa within the meaning of section 30(1) of the Migration Act 1958 of the Commonwealth; or
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