INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART IIIA - CAPITAL GAINS AND CAPITAL LOSSES  

Division 10A - Rights to acquire units in a unit trust  

SECTION 160ZYQD  

160ZYQD   UNITHOLDER NOT TO BE DEEMED TO HAVE PAID OR GIVEN CONSIDERATION FOR RIGHTS  
The unitholder shall not be deemed to have paid or given any consideration in respect of the acquisition of the rights.