INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART IIIA - CAPITAL GAINS AND CAPITAL LOSSES  

Division 11A - Unit trust-issued options to unitholders to acquire unissued units  

SECTION 160ZYXC  

160ZYXC   TIME OF ACQUISITION OF OPTION  
The option 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.