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 160ZYXD  

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