INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
PART IIIA
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CAPITAL GAINS AND CAPITAL LOSSES
Division 10A
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Rights to acquire units in a unit trust
SECTION 160ZYQC
160ZYQC
TIME OF ACQUISITION OF RIGHTS
The rights shall be deemed, for the purposes of this Part, to have been acquired by the unitholder at the time when the unitholder acquired the original units.
View history note
Hide history noteThe rights shall be deemed, for the purposes of this Part, to have been acquired by the unitholder at the time when the unitholder acquired the original units.
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