INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART IIIA - CAPITAL GAINS AND CAPITAL LOSSES  

Division 8A - Bonus shares issued after 30 June 1987 where paid-up value is a dividend  

SECTION 160ZYHC  

160ZYHC   COST BASE ETC. OF BONUS SHARES  
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 so much of the paid-up value of the bonus shares as is a dividend.