What is the difference between beneficially held and non-beneficially held shares?

When a legal entity owns shares for its own benefit, this is called a ‘beneficial holding’.

A ‘non-beneficial holding’ is when one of the following entities wishes to hold shares:

  • a child under the age of eighteen
  • a trust
  • a superannuation fund

These entities can only hold shares through their trustees.

2018-05-22T06:24:28+00:00

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