INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART IIIA - CAPITAL GAINS AND CAPITAL LOSSES  

Division 10 - Rights to acquire shares  

SECTION 160ZYM  

160ZYM   TIME OF ACQUISITION OF RIGHTS  
The rights shall be deemed, for the purposes of this Part, to have been acquired by the shareholder at the time when the shareholder acquired the original shares.