Commonwealth Consolidated Acts Commonwealth Consolidated ActsFor the purposes of paragraph 19(a), an entity ( entity 1 ) is the holder of stocks of an MSO product under this section if:
(a) another entity ( entity 2 ) owns the stocks; and
(b) the stocks are being stored in Australia by entity 2 or another entity; and
(c) a legally enforceable arrangement, that meets any requirements prescribed by the rules, is in force between entity 1 and entity 2 under which entity 1 is to take ownership of the stocks; and
(d) no other entity is the holder of the stocks under section 24.