INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART IIIA - CAPITAL GAINS AND CAPITAL LOSSES  

Division 11 - Company-issued options to shareholders to acquire unissued shares  

SECTION 160ZYU  

160ZYU   SHAREHOLDER NOT TO BE DEEMED TO HAVE PAID OR GIVEN CONSIDERATION FOR OPTION  
The shareholder shall not be deemed to have paid or given any consideration in respect of the acquisition of the option.