INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART IIIA - CAPITAL GAINS AND CAPITAL LOSSES  

Division 8 - Bonus shares  

SECTION 160ZYHA  

160ZYHA   COST BASE ETC. OF CERTAIN BONUS SHARES  
Where the time of acquisition of the bonus shares by the shareholder is determined under paragraph 160ZYG(a), the cost base, indexed cost base and reduced cost base to the shareholder of the bonus shares shall be determined as if the amount of any consideration in respect of the acquisition of the bonus shares were increased by the market value of the bonus shares immediately before that time (not including any part of that market value that is attributable to amounts that, apart from this section, would be taken into account in determining that cost base, indexed cost base or reduced cost base, as the case may be).