INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
PART IIIA
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CAPITAL GAINS AND CAPITAL LOSSES
Division 11
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Company-issued options to shareholders to acquire unissued shares
SECTION 160ZYT
160ZYT
TIME OF ACQUISITION OF OPTION
The option 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.
View history note
Hide history noteThe option 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.
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