Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) For the purposes of paragraph 19(a) and subject to subsection (2), an entity is the holder of stocks of an MSO product under this section if:
(a) the entity owns the stocks; and
(b) the stocks are being stored in Australia by the entity or another entity; and
(2) If more than one entity would be the holder of the same stocks of an MSO product under subsection (1):
(a) which of those entities is the holder of the stocks; or
(b) the share of those stocks each entity is the holder of;
must be determined in accordance with a method prescribed by the rules.
(3) Without limiting methods that may be prescribed for the purposes of subsection (2), a method may provide for the entities to agree on which of them is the holder of the stocks, or the share of the stocks each entity is the holder of.